9911796707
TMI Blog2005 (2) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals arise out of the order of Commissioner of Central Excise, confirming excise duty demand of Rs. 4,60,45,160/- against M/s. Euro Cotspin Ltd. and imposing penalty of equal amount upon them and imposing penalties of Rs. 5 lakhs and Rs. 2 lakhs each on its Managing Director and Exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-paragraphs (a), (b), (c), (d) and (f) of para 9.9 or 9.20 of Export and Import Policy, 1997-2002, from so much of the duty of excise leviable thereon under Section 3 of the Central Excise Act, 1944 as is in excess of an amount equal to the aggregate of the duties of excise leviable under the said Section 3 of the Central Excise Act or under any other law for the time being in force on like goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bed under Para 9.9(b), the benefit of Notification 8/97 as amended could not be availed by EOU for the excess clearances in DTA on which excise duty equal to aggregate of duties of customs which would be leviable under the Customs Act, 1962 on like goods produced or manufactured in India, if imported into India ......... was required to be paid. The findings of the adjudicating authority is that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o March 2001. Further, the defence of the appellants to the charges of the Department is not available, in the absence of any reply being filed to the show cause notice. The order is also passed without hearing the appellants. In these circumstances and further for the reasons that the plea regarding extension of benefit of Notification as the Department has not disputed the use by the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
