9911796707
TMI Blog2003 (8) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944 prior to its amendment in 2000 read as follows :- Provided that the duties of excise which shall be levied and collected on any excisable goods which are produced or manufactured, - (i) in a free trade zone and brought to any other place in India; or (ii) by a hundred per cent export-oriented undertaking and allowed to be sold in India, shall be an amount equal to the aggregate of the duties of customs which would be leviable under Section 12 of the Customs Act, 1962 (52 of 1962), on like goods produced or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value; the value of such excisable goods shall, notwithstanding an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed proviso, such duty of excise shall be an amount equal to an aggregate of the duties of the Customs which would be leviable not only under the Customs Act, 1962, but also under any other law for the time being in force. 3. Notification No. 2/95, dated 4-1-1995, as it existed for the relevant period, exempted DTA clearance from 100% EOU from so much of the duty of excise leviable therein under Section 3 of the Central Excise Act, 1944 as is in excess of the amount calculated at the rate of 50% of each of the duties of Customs, which would be leviable under Section 12 of the Customs Act, read with any other notification issued under the said Customs Act. 4. It is the contention of Revenue that under the proviso to said Section 3(1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds to challenge payment of additional duty on goods of special importance. 7. Shri M.K. Gupta, learned Jt. CDR also argues that in view of Clause (c) of Section 109 of the Finance Act, 2000, recovery is required to be made of all such duties of excise which have not been collected as if the amendment made by the Finance Act had been in force at all material times. It is his contention that this provision in the Finance Act reinforces his argument as above regarding the nature of levy being a fresh one and an earlier exemption not being applicable to such fresh levies. 8. It has, however, been contended on behalf of the appellants that the issue has been dealt with by the Larger Bench in the case of Fabworth (India) Ltd. v. C.C.E., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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