2002 (1) TMI 1178

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant. Shri V.S. Nankani, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - These 3 appeals involve a common issue and hence heard together and disposed of by this common order. 2. The respondents herein who held Central Excise Registration for the manufacture and clearance of fabrics and made-up articles falling under Chapters 52, 55 and 63 of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able under Additional Duties of Excise (Goods of Special Importance) Act, 1957, claiming the benefit of exemption under Notification No. 67/95, dated 16-3-95. Since Notification 67/95 grants exemption from the whole of duty of excise, the department was of the view that the exemption was available only to basic excise duty and that additional duty of excise was required to be paid. Hence, show cau....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....venue on the ground that the benefit of Notification No. 67/95 is not available in respect of additional excise duty since processed fabrics were not cleared under bond but cleared under exemption for manufacture of another product and that the CBEC's circular cited supra is not applicable to clearances under exemption like in the present case. 3. We have heard both sides and carefully con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ind that there is no categorical finding in the impugned order on this aspect viz. that processed fabrics were utilised in the manufacture of made-up articles exported under bond. Therefore, while accepting the contention of the respondents that in terms of Rule 13(1)(b) of the Central Excise Rules and Notification No. 47/94-C.E., goods exported under bond are not subject to the levy of additional....