9911796707
TMI Blog2000 (11) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. In this appeal, the Revenue has challenged the validity of the Order-in-Appeal dated 23-2-99, vide which the Commissioner (Appeals), has reversed the Order-in-Original dated 22-11-97 making demand for additional duty of Excise on the Cotton Yarn Cotton Waste cleared for the Domestic Tariff Area (DTA) sale by the respondents, for the period March, 95 to July, 95. 2. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als), the Revenue has filed appeal in the Tribunal. 4. We have heard both sides. 5. Ld. JDR, Dr. Ravinder Babu has questioned the correctness of the impugned order of Commissioner (Appeals) on the ground that the Cotton Yarn Cotton Waste having been cleared for D.T.A sale, the additional duty was liable to be paid thereon by the Respondents even if they were 100% E.O.U. On the other hand ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the Central Government granted exemption to excisable goods produced by the manufacturer in 100% E.O.U. from payment of additional duty. The benefit of this notification has been rightly extended to the Respondents by the Commissioner (Appeals). Even the Board Circular No. 384/17/98-C.E., dated 20-3-98 is also quite clear in this regard and supports the Respondent's version for claiming bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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