9911796707
TMI Blog2014 (3) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the law. - Held that:- In terms of provission of Section 3 of Central Excise Act, 1944, a 100% EOU, when clearing the goods in DTA is required to clear the same on payment of Excise duty. The measure of such duty shall be equal to the amount of Customs duty which would be leviable under Customs Act, 1962 or in any other law for the time being imposed on like goods produced or manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Sudhir Genset, a 100% EOU. The said two DG sets were supplied by M/s. Sudhir Gensets on payment of duty of Excise by way of making two invoices, totalling amount to Rs. 7,39,000/-. The appellants took the credit of the same. 2. Revenue by entertaining a plea that M/s. Sudhir Gensets being a 100% EOU should have cleared the gensets on payment of basic Customs duty in terms of Customs Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be paid by a 100% EOU is Central Excise duty and not Customs duty. The appellants reliance on Hon ble Supreme Court s decision in the case of Suresh Synthetics reported in 2007 (216) E.L.T. 662 (S.C.) is appropriate in as much as in that case, it was held that duty to be paid by a 100% EOU for clearance in domestic tariff area is the duty of Excise and not Customs duty. 4. In an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of the same. 5. Inasmuch as the appeal stands allowed on merits, the appellants plea of time bar is only of academic interest. The period involved is October, 2006 where SCN issued on 26-11-2007. The credit availed by the appellants was being reflected in their credit account. As such no suppression or mala fide with an intent to evade duty can be attributed to the appellants. I according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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