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TMI Blog2011 (4) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... ment who held that if two different rates of duties are prescribed, the higher of the rates should be taken for the purpose of assessing the goods manufactured and cleared from a 100% EOU - Held that:- As the appeal filed by them against OIA dated 17.01.1997 was allowed by the Tribunal [2004 (3) TMI 120 - CESTAT, MUMBAI] but Commissioner (Appeals) while passing the impugned order had relied upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on such clearance of waste and scrap generated in the appellant s EOU but sold in the Domestic Tariff area. As required under Rule 173B of erstwhile Central Excise Rules, 1944, the Appellants filed two classification lists bearing Nos. 404/93 dated 20.2.93 and 408/93 dated 1.3.93 claiming Central Excise duty @ 15% for this waste and scrap of other alloy steel falling under sub-heading No. 7204.30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. A/3/97 dated 17.1.97 passed by the Commissioner (Appeals), before the Hon ble CEGAT, Mumbai being Appeal No. E/701-R/97-Mum. In the meanwhile the appellants were being served with periodical Show Cause Notices demanding differential Central Excise duty calculated at higher rates for the period March 1994 to April 1996 vide notice issued by Jurisdictional Range Supdt. Details are as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st. Commissioner of Central Excise passed an O-I-O No. 424/DMD/98 dated 22.2.98 whereby the Central Excise duty to the tune of Rs. 23,33,816/- demanded in the four Show Cause notices referred to above. Besides a penalty of Rs. 5.00 lakhs was also imposed on the appellants under Rule 173Q of the Central Excise Rules, 1944. Being aggrieved by the aforesaid Order-In-Original the appellants filed an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants became eligible for the benefit of Notification No. 83/90 dated 20.3.1990. 3. We find that the submissions of the learned Counsel show that the Tribunal has already held that the benefit of the Notification is available to the appellant. Therefore, the impugned order which is consequential has to be set aside and the appeal is to be allowed. We do so. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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