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TMI Blog2017 (4) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ly in favor of appellant and part matter on remand. - E/660 & 1505/06-MUM - A/86354-86355/17/EB - Dated:- 15-3-2017 - Mr Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. Mayur Shroff, Advocate for the Assessee Shri. S.V. Nair, Asstt. Commissioner(A.R.) for the Revenue Per : Raju These appeals filed by the M/s. Uniworth Textiles Ltd against remand order passed by the Commissioner(Appeals) and Revenue is also in appeal against the said order. 2. Ld. Counsel for the M/s. Uniworth Textiles Ltd pointed out that following conclusion arrived by the Commissioner(Appeals): In view of the above discussion the final conclusion arrived by me are: 1. Duties of 50% of aggregate of customs duties is le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed appeal on the ground that the said decision in case of Indoworth India Ltd(Supra) has been challenged by the Revenue. He argued that the challenge of Revenue to the said decision in case of Indoworth(Supra) has been rejected in case of Commissioner vs. Futura Polymers Ltd[2013(296) ELT A88(SC.) 3. Ld. A.R. appearing on behalf of the Revenue relied on the impugned order. He further argued that benefit of Notification No.18/96 is not available to the assessee. 4. We have gone through rivals' submissions: 5. we find that Notification No.55/91-C.B., dated 25-7-1991 reads as follows: Exemption from Additional Duty to all Excisable Goods Produced or Manufactured in a 100% Export Oriented Undertaking In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.24/03-CE dated 31-3-2003. In so far as manner of calculation of duty is concerned the Commissioner(Appeals) remanded the matter to the original adjudicating authority to re-determined duty in terms of decision of this Tribunal in case of Indoworth India Ltd(Supra). The said decision of this Tribunal has been overruled by Hon ble Apex Court in case of Commissioner vs. Futura Polymers Ltd[2013(296) ELT A88(S.C.) In view of the above order of the Commissioner(Appeals) is modified in so far as benefit of exemption from AED(TTA) and AED(GSI) is allowed in terms of Notification No.55/91-CE and Notification No.127/84-CE during the currency of these notifications. The order of the Commissioner (Appeals) in respect of re-computation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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