https://www.taxtmi.com/caselaws?id=117860 A 100% export oriented unit clearing goods into the domestic tariff area was held not liable for additional excise duty after the amendment to Notification No. 8/97-C.E. inserting the words "or under any other law for the time being in force" was applied in line with the binding apex court ruling. The Tribunal also noted that Notification No. 55/91-C.E. exempted the goods from additional excise duty under the Additional Duties of Excise (Textiles & Textile Articles) Act, 1978. The demand was therefore unsustainable and was set aside. en-us Wed, 24 Aug 2005 00:00:00 +0530 Wed, 27 Jun 2012 10:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117860 A 100% export oriented unit clearing goods into the domestic tariff area was held not liable for additional excise duty after the amendment to Notification No. 8/97-C.E. inserting the words "or under any other law for the time being in force" was applied in line with the binding apex court ruling. The Tribunal also noted that Notification No. 55/91-C.E. exempted the goods from additional excise duty under the Additional Duties of Excise (Textiles & Textile Articles) Act, 1978. The demand was therefore unsustainable and was set aside. Case-Laws Central Excise Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117860