2010 (1) TMI 539

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....n Garg, Advocate, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. DR Shri Vijai Kumar submits that when the goods were sold by 100% EOU in domestic area, charging provision under Section 3 of Central Excise Act 1944 is to be read in terms of proviso appearing in sub-clause (ii) of sub-section (1) of Section (3) for levy of duty on such goods. According to him if any rate of duty....

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....the ld. Appellate Authority on the ground that when the goods are not liable to excise duty by specific provision of law, that shall not be made liable by any imagination. 3. Heard both sides and perused the record. 4. Ld. Adjudicating Authority imposed Central Excise duty of Rs. 72,868/- holding that the goods manufactured by the Appellant having been sold in DTA was liable to 30% duty. But....

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....have tried to find out what is called "excisable goods" appearing under the proviso to Section 3(1) of Central Excise Act, 1944. The meaning of the term has been provided by Section 2(d) of the Central Excise Act, 1944. In absence of any other meaning under Section 3, the meaning of Section 2(d) is only to be imported to Section 3 for construction. According to Section 2(d), the term "excisable go....