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TMI Blog2013 (2) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in terms of the proviso to Section 3(1) of the Central Excise Act. There is no dispute regarding the amount of duty so paid. According to the appellant, it was customs duty which was paid by the respondent on the DTA clearances. The show-cause notices were issued on this premise. It is settled law that what is paid by a 100% EOU on DTA clearances is duty of excise (for the period of dispute in this case) which is calculated as aggregate of duties of customs which would have been leviable if the same goods had been imported at the relevant time. The duties of customs constitute just a measure of the duty of excise to be paid on the DTA clearance. This legal position was settled by this Tribunal and appellate courts long ago. No overr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise under Section 3(1) (ii) of the Central Excise Act, 1944 by paying the same from Cenvat Credit Account and some of the duty from through cash. As the goods/inputs, were procured duty free under Notification No. 52/2003-Cus. dated 31.3.2003 and as the same were not utilized in export goods but were cleared as such in DTA, they were required to pay entire amount of Customs duty through cash only. Accordingly, the appellant was asked to pay the entire amount of Customs duty for such clearances through cash only along with applicable interest, which they had paid from Cenvat Credit Account. However, on being pointed out by audit they paid the Customs duty through cash but not paid interest thereon even though they were asked to make pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the provisions of Section 3(1) of the Central Excise Act, 1944. It is his submission that they have debited the amount from the cenvat account and subsequently it was objected by the Commissioner who said that they cannot do so and accordingly paid the said amount through TR-6 challan. On receipt of such amount the department allowed the re-credit of the cenvat account debited by them, in support of which, the produces a letter dated 8.06.10 from the office of the Assistant Commissioner, Central Excise, Division-I, Ahmedabad, Commissioner-I. He would submit that this issue is now settled by the Tribunal in the case of Matrix Laboratories Ltd. 2012 (281) ELT 569 (Tri. Bang.) wherein identical case was considered by the bench. 5. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. According to the appellant, it was customs duty which was paid by the respondent on the DTA clearances. The show-cause notices were issued on this premise. It is settled law that what is paid by a 100% EOU on DTA clearances is duty of excise (for the period of dispute in this case) which is calculated as aggregate of duties of customs which would have been leviable if the same goods had been imported at the relevant time. In other words, the duties of customs constitute just a measure of the duty of excise to be paid on the DTA clearance. This legal position was settled by this Tribunal and appellate courts long ago. No overriding decision of any competent court to the contra has been cited before me. 7. Since the issue involved in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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