9911796707
TMI Blog2004 (6) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ri. - Del.) and in the case of Uniworth Textiles Ltd. v. Commissioner of Customs and Central Excise, Nagpur, reported in 2003 (157) E.L.T. 669 (Tri. -Mumbai). 2. The period in dispute is prior to the amendment made in the Notification No. 2/95-C.E., dated 4-1-1995 by Notification No. 11/2002-C.E., dated 1-3-2002. In the case of Futura Polymers Ltd. v. Commissioner of Central Excise, Chennai (supra), the Tribunal held that as per the provisions of Notification No. 2/95-C.E., dated 4-1-1995, the amount of duty is to be calculated at the rate of 50% of each of the duties of customs. In the case of Uniworth Textiles Ltd. v. Commissioner of Customs Central Excise, Nagpur (supra), the Tribunal after taking into consideration the Central Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that prior to the amendment of the Notification No. 2/95-C.E., dated 4-1-1995, with effect from 1-3-2002, the Revenue can only calculate the rate of amount of duty at the rate of 50% of each of duties of customs. 4. The contention of the Revenue is that Section 3 of the Central Excise Act was amended retrospectively by Finance Act, 2000 which provides that duty of excise shall be levied and collected on any excisable goods which are produced or manufactured by 100% Export-Oriented Unit brought to any other place in India shall be amount equal to the aggregate of duties of customs which would be leviable under Customs Act or under any other law for the time being in force, on the like goods produced or manufactured outside India if imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not amended during the relevant period. Section 5A(3) of the Central Excise Act which empower to Central Government of exempt goods from payment of duty provides that exemption may be granted by providing for levy of duty at the rate expressed in a form or method different from the form or method in which the statutory duty is leviable. In view of the specific method provided under Notification No. 2/95-C.E., dated 4-1-1995 prior to 1-3-2003 is applicable for calculation of duty under the notification and scope of method of calculation of the duty provided there cannot be enhanced or varied by issuing the Circular dated 6-2-2001 without amending the notification. The method adopted by the Revenue for calculation of amount of duty equivale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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