2002 (11) TMI 360

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.... Shri Vikas Kumar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Euro Costpin Ltd. is whether they are liable to pay the additional excise duty under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 on the yarn manufactured by them. 2. Shri Balbir Singh, learned Advocate, submitted that the ....

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....nt of additional excise duty under Notification No. 55/91-Central Excise, dated 25-7-91. 3. Countering the arguments Shri Vikas Khattar, learned SDR, submitted that the Punjab and Haryana High Court, after considering the various notifications and Board's Circular, has held that the appellants are liable to pay the additional excise duty in respect of clearances made in the Domestic Tariff....

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....ided by the Punjab and Haryana High Court, we take up the appeal itself for disposal with the consent of both the sides. We observe that Punjab and Haryana High Court after considering the Notification Nos. 55/91 and 8/97 as well as the Circular issued by the Ministry of Finance had held that Notification No. 55/91 is relatable to the goods manufactured by 100% Export Oriented Unit and exported wi....