2003 (10) TMI 450

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....e a 100 per cent Export Oriented Unit and are engaged in the galvanising of black M.S. pipes; that they were getting M.S. pipes/zinc without payment of duty under Notification No. 1/95-CE dated 4-1-95 and were also importing zinc without payment of customs duty under Notification 53/97-Cus dated 3-6-97; that a Trade Notice No. 23/94 dated 17-4-94 was issued by the Indore Commissionerate, wherein it was mentioned that galvanisation of M.S. pipes does not amount to manufacture within the ambit of Section 2(f) of the Central Excise Act; that they had cleared galvanised pipes in Domestic Tariff Area (DTA) without payment of Central Excise duty as galvanisation does not amount to manufacture; that two show cause notices dated 24-4-98 and 21-7-98....

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....e on payment of a fine. The learned Advocate contended that the Department cannot issue show cause notices for the same period, same products and same quantity under both the Acts, namely, the Central Excise Act and the Customs Act; that once the Department has held that excise duty is payable by the appellants in respect of the impugned goods, Customs duty, thereon, cannot be demanded under the provisions of Customs Act. 4. Countering the arguments, Sh. D.N. Choudhary, learned S.D.R., reiterated the findings as contained in the impugned order and emphasised that the earlier show cause notices were issued for recovery of duty under Central Excise Act, whereas the present three show cause notices have been issued for recovery of duty....