2005 (5) TMI 523

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....e Respondent. [Order per : T. Anjaneyulu, Member (J)]. - This is an application for rectification of the impugned order passed by this Tribunal Order No. C-II/207/03-WZB, dated 24-1-2003 filed by the Revenue. 2. The facts that lead in filing the above ROM may be summed up as follows :- M/s. Indocount Choongnam Textiles Ltd., (100% EOU), is engaged in the manufacture of cotton/polyester y....

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.... duty. On adjudication, the demand was confirmed. On an appeal filed by the assessee, the Tribunal set aside the Order of the Commissioner. Hence this application for rectification. 3. The ld. Advocate for the respondent placed reliance on the judgment rendered by the Hon'ble Supreme Court in the case of M/s. Nahar Industrial Enterprises Ltd. v. Union of India to which the assessee was also ....

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.... 25-7-1991 is in no way diluted so far as the manufacturers like the appellants are concerned, notwithstanding what has been provided in Notification No. 8/97-C.E., dated 1-3-1997, as amended by Notification No. 11/2000-C.E., dated 1-3-2000. As stated above, the only change is that under Notification 8/97-C.E., dated 1-3-1997, the 100% EOUs were exempt from paying duty in excess of amount of BED p....