9911796707
TMI Blog2012 (10) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... ally paid - said excess paid amount may be allowed to be re-credited in their cenvat credit account X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal, the applicant filed appeal before Commissioner (Appeals) who rejected the same and upheld the impugned order- in-original. 4. Aggrieved by the impugned order-in-appeal, the applicant party has filed this revision under Section 35EE of Central Excise Act, 1944 before Central Government mainly on the following grounds : 4.1 That the order of the Assistant Commissioner appeared to be wrong based on the misinterpretation of the fact that the goods manufactured by us was fully exempted vide Notification No. 24/2003-C.E., dated 31-3-2003. In any event the said exemption notification which exempt excisable goods produced or manufactured in a 100% EOU from the whole of duty of excise, does not prohibit the EOU from paying duty an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without authority of law when admittedly no duties are leviable on exports at any stage. Also, in absence of any specific prohibitive statutory provisions or notification on availment and utilisation of cenvat credit by 100% EOU, the same cannot be denied. There is no dispute in the fact that the impugned goods were cleared on payment of duty for export under ARE-1 and that these goods have actually been exported out of India. 5. The case was listed for personal hearing on 24-8-11. Shri R.K. Sharma, Sr. Counsel, Indian Customs & Central Excise appeared for hearing on behalf of the applicant and reiterated the grounds of revision application. Nobody appeared on behalf of the respondent. 6. Government has considered written submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m whole of duty of excise leviable thereon under Section 3 of Central Excise Act, 1944 (1 of 1944) and additional duty of excise leviable thereon under Section 3 of Additional Duty of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and additional duty of excise leviable thereon under the Section 3 of Additional Duty of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);…………….." Therefore, by the virtue of this Notification, the goods manufactured in an EOU is exempted from whole of duty of : (a) excise leviable thereon under Section 3 of Central Excise Act, (b) additional duty of excise leviable thereon under Section 3 of Additional Duty of Excise (Goods of Special Importance) Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble goods which are produced or manufactured (i) in a free trade zone or a special economic zone and brought to any other place in India (ii) by a hundred percent export oriented undertaking and brought to anyplace in India Explanation :- (1A) for removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods." 11. As per explanation 1(A) to Section 5A of Central Excise Act, 1944, the manufacturer of such goods has no option to pay Central Excise Duty since Notification No. 24/2003-C.E., dated 31-3-2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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