2005 (6) TMI 328

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..... the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. Vide the impugned order, the Commissioner (Appeals), Central Excise Customs, Vadodara has confirmed the differential demand of Excise duty of Rs. 14,49,718.96 covering the period from April, 1994 to August, 1994 by holding that as per Proviso to Notification No. 101/93-C.E. dated 27-12-93 the appellants were required to .....

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..... ds specified in the schedule to the Central Excise Tariff Act, 1985 and produced or manufactured in 100% Export Oriented Undertaking or a free trade zone and allowed to be sold in India under and in accordance with the provisions of paragraphs 102 and 114 of Export and import Policy 1st April, 1992 to 31st March, 1997 from so much of the duty of excise leviable thereon under Section 3 of the said .....

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..... Salt Act, as the case may be. 3. The appellants had paid only Rs. 20,57,366.02 while the correct amount of duty payable as per Notification mentioned above read with Notification No. 32/94 dated 1-3-1994 fixing the tariff value under Section 9 of Central Excise Act at Rs. 105 per Kg for Polyester Filament Yarn (Texurised) comes to Rs. 35,07,084.98. The adjudicating authority has therefore corre .....

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