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TMI Blog2010 (2) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent, M/s. Sanghi Spinners (India) Ltd., a 100% E.O.U., hold the Customs Private Bonded Warehouse Licence No. 8/94. They are also registered with the Central Excise Department and the Registration No. being 03/94. They are manufacturers of 100% Cotton Yarn falling under Chapter Sub Heading No. 5205.11 and 5205.19 of the Central Excise Tariff Act, 1985, PSF/Cotton Blended Yarn falling under Chapter Sub Heading No. 5206.11 and 5206.12 of the CETA, 1985, PSF/Viscose Blended Yarn falling under Chapter Sub Heading 5509.90 of the CETA, 1985 and 100% Polyester Yarn falling under Chapter Sub Heading 5509.21 and 5509.22 of the CETA, 1985. The unit being a 100% E.O.U., majority of the clearances are for export. They clear the goods into DTA also fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to the levy and collection of the Additional Duty of Excise. (iv) The assessees are availing benefits of the Notification No. 8/97-C.E., dated 1-3-1997 as amended for clearances and paying the duties accordingly up to 29-2-2000. The assessees have filed a classification declaration w.e.f. 1-3-2000 claiming exemption under Notification No. 8/97-C.E., dated 1-3-1997 as amended for Cenvat and Nil rate of duty for AED (T TA) under Notification No. 55/91, dated 25-7-1991. 3. The respondent contested the show cause notice before the adjudicating authority on various grounds. They also contended that Cess is not payable by them. The adjudicating authority by a detailed order came to the conclusion that this is periodical show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia. The CESTAT Order basing on which Commissioner dropped the proceedings was passed when Notification No. 55/91 was not rescinded and hence the same is not applicable w.e.f. 1-4-2003. (ii) Board s Circular No. 29/2003, dated 3-4-2003 (wherein all the notifications governing EOU/EPZSTP/EHTP Schemes were replaced by certain Notifications w.e.f. 1-4-2003) under Para No. 7(xii) clarified that ..... (a) Notification No. 24/2003-C.E., dated 31-3-2003 has been issued to allow exemption from payment of duty of excise leviable under Section 3 of the CE Act, 1944, and Additional duties of excise leviable under Section 3 of the Additional Duties of Excise (GSI) Act, 1957 and additional duty of excise leviable under Section 3 of the Additional D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larification issued by the Board in respect of Notification No. 24/2003 while following the ratio of the judgment in the case law cited above, viz. Nahar Industrial Enterprises Ltd. v. UOI. Though the Circular dated 19-10-2000 which is in the nature of clarification to Notification No. 8/97 as amended, issued by the Board has been quashed by the Supreme Court, the Notification is still in force with the relevant amendment and also with the Circular No. 29/2003 which clearly clarified why the AED under respective Acts has been exempted in respect of the EOUs etc. (iii) Notification No. 8/97, dated 1-3-1997 exempts the finished products, rejects, and waste or scrap specified in the Schedule to the CETA, 1985 and produced or manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court judgment cited above. 4. The learned Counsel appearing on behalf of the respondent submits that they had challenged the Order-in-Original No. 16/2002, dated 10-6-2002 successfully before the Tribunal which was set aside by Final Order No. 1684/2004, dated 1-11-2004. It is the submission that subsequent Orders-in-Original were also set aside by this Bench by Final Order No. 1822/2004, dated 16-11-2004. 5. We have carefully considered the submissions made at length by both sides and perused the records. It is seen that the issue involved has attained finality in favour of the assessee by Final Order Nos. 1684/2004, dated 1-11-2004 and 1822/2004, dated 16-11-2004. The issue involved in the appeal before us is same as was before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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