2001 (7) TMI 1112

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....haikh, JDR, for the Respondent. [Order]. -  The appeal is taken up for disposal after waiving deposit with consent of both sides. 2. The appellant manufactures steel ingots, from out of ferrous scrap. It received a number of consignments of such scrap from Akar Tools Pvt. Ltd., a 100% export oriented unit, and took credit of the duty shown to have been paid in the invoices issue....

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....e amount demanded in the order of the Assistant Commissioner. The Commissioner (Appeals) asked for a deposit of Rs. 1 lakh. The appellant asked for a modification of this order. It is contended that during the pendency of this modification application the appeal has been dismissed for failure to deposit the duty. 3. There are prima facie two grounds which strongly support the applicant's c....

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....und is that what is paid by a 100% export oriented unit on clearances of goods manufactured by it to any other person within the country is excise duty. Such excise duty may be calculated by reference to the Customs duty payable on importation of such goods. Its nature as excise duty, however, does not undergo any change as a result. Therefore, the entire duty paid by that export-oriented unit wou....