9911796707
TMI Blog2008 (3) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... iyan, Member (T) [Order Per: MRS. ARCHANA WADHWA, MEMBER (JUDICIAL)]-1. The appellant is a 100% EOU engaged in the manufacture of different types of textile yarns. Apart from clearing the said goods for export, the same are also being removed in DTA on payment of duty of excise in terms of proviso 1 to Section 3 of Central Excise Act, 1944 read with Notification No.23/2002-CE, dt.31.3.03. Though the DTA clearance attracts the Central duty of Central Excise, the measure of the same is equivalent to 50% of the aggregate duties of the Customs, leviable under the Customs Act, 1962 or any other law for the time being in force. At the time of clearance in DTA, the appellants have discharged the Central Excise duty equivalent to 50% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to be set aside. (b) That as per the scheme of 100% EOU the duty required to be discharged under proviso to Section 3 is on the basis of customs duty leviable on like goods being imported. In other words, no duty in excess of customs duty can be demanded. In the instant case, there is no dispute about the computation of customs duty and what is demanded is in excess of customs duty required to be discharged under proviso to main section (c) That there is no short payment of duty or contravention of provisions and therefore the imposition of penalty is baseless and not tenable. 3. The appellate authority has not accepted the above contention of the appellant and has confirmed the demand. The said order is challenged before us. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is in accordance with the law. 5. At this stage, we would also like to produce Para 5.2 of the Commissioner (Appeal)'s order. " (2) The education cess on excisable goods shall be in addition to any other duties of excise chargeable on such goods, under the Central Excise Act, 1944 or any other law for the time being in force. Thus, from the provisions, it is clear that the Education Cess is to be levied on all duties of excise including special duty of excise or any other duty of excise and it is to be levied in addition to any other duties of excise chargeable on such goods. As the duty paid by the 100% EOU for making clearances in to DTA has been described as the duty of Excise by the statute, there can not be any argument ..... X X X X Extracts X X X X X X X X Extracts X X X X
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