2001 (9) TMI 360

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..... r the Respondent. [Order per : J.H. Joglekar, Member (T)]. These four applications relate to four appeals filed against a common order passed by the Commissioner. These are therefore taken up together for disposal. 2. M/s. D.K. Polyn Industries are manufacturer in 100% Export Oriented (EOU) sector, Shri Kapadia is the partner and S/Shri Shah and Slavi are persons who had purchased cert .....

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..... it of duty confirmed and penalties imposed. 4. Shri Willingdon Christian, learned Counsel for the applicants submits that what is payable by an EOU for clearance in the domestic tariff area (DTA) are duties of excise paid as a percentage of the duty of customs that is attracted. He refers to a number of judgments claiming this including the larger bench decision of the Tribunal reported in 2000 .....

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