2005 (5) TMI 523

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Hariharan, Advocate, for the 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 enga....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... exemption from payment of additional excise 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. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0% EOUs to pay AED. Notification No. 55/91-C.E., dated 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 wer....