9911796707
TMI Blog2016 (11) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. PII/BKS/20/2007 dated 20.2.2007. 2. The relevant facts are:- "Brief facts of the case are that the appellants are a 100% EOU engaged in the manufacture, export and DTA sale of cotton yarn and cotton waste falling under Chapter 52 of the Central Excise Tariff Act, 1985. It was observed that for sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period 29.5.1999 to 31.3.2001, as was clarified by amendment made to Notification No. 2/95-CE dated 4.1.1995 vide Notification No.25/99-CE dated 19.5.1999; that they had not considered the value of DTA sale of cotton waste for computation of total DTA sale admissibility envisaged under relevant Exim Policies during the period from 29.5.2000 to 31.3.2003 and had exceeded the DTA sale limit of 50% F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y duty as per provisions of Section 3(1) of the Central Excise Act, 1944, which shall be the amount equal to the aggregate of duties of Customs that would be leviable under Customs Act, 1962 or any other law on like goods produced or manufactured outside India; that since the EOU had not brought to the notice of Central Excise department the above fact, did not obtain permission from Development C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork sheet for the period from 29.5.2000 to 31.3.2003, wherein he submits that the error of the department in including the value of cotton waste sold has to be deducted so that their sale limit as per permission is not exhausted. He would submit that the sale value of the cotton waste needs to be excluded is the law which has been settled by the Tribunal in the case of Nahar Industries Enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of the cotton waste sold by the appellant; same is the case for the period 1.4.2001 to 31.3.2002. On perusal of the judgment of the Tribunal in the case of Nahar Industries Enterprises Ltd. (supra), we find that for the period in question in the case in hand, the judgment would apply in its full force. If the value of the cotton waste sold for the period 2000-01 and 2001-02, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
