9911796707
TMI Blog2017 (4) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. He pointed out that Commissioner(Appeals) has failed to notice that said benefits is available under Notification No.127/84-CE dated 26-5-84 and Notification No.55/91 dated 25-7-1991. He pointed out that Revenue is in appeal against the exemption from AED(TTA) allowed by the Commissioner(Appeals) under Notification No.18/96. He pointed out that Commissioner has allowed the benefit of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/96 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 exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance) Act, 1957 (58 of 1957), the Central Government hereby exempts all excisable goods produced or manufactured in a hundred per cent export-oriented undertaking from the whole of the additional duties of excise leviable thereon under Section 3 of the said Act. In terms of the said notification exemption is available to the 100% EOU from additional duty of excise(GSI). In view of the above, dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E during the currency of these notifications. The order of the Commissioner (Appeals) in respect of re-computation of the duty in terms of Tribunal order in case of Indoworth India Ltd(Supra) is upheld in view of the decision in case of Futura Polymers Ltd(supra). The appeal of M/s. Uniworth Textile Ltd is partly allowed. The Revenue's appeal is rejected. (Pronounced in court on 15/03/2017) X X X X Extracts X X X X X X X X Extracts X X X X
|
