2006 (4) TMI 324

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....the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against Order-in-Appeal No 84/2004, dated 29-7-2004 passed by the Commissioner of Central Excise (Appeals)-II, Bangalore. 2. The appellants received Mica Paper and availed a Modvat credit of Rs. 1,20,000/-. The invoice issued by M/s. Mica Trading Corporation, a 100% EOU, mentions only basic duty of....

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....ikram Ispat [2000 (120) E.L.T. 800]. It is held in this decision that the duty paid on clearance from EOU to DTA is excise and not customs duty by following the Larger Bench decision, the appellant submits that whatever duty they have paid is excise duty only and not customs duty. (2)     Notification 2/95 clearly provided exemption to goods sold in DTA to the extent of 50% of....

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.... rejected. Hence the learned Advocate prayed that this matter may be referred to the Larger Bench. (5)     He also relied on the large number of judicial decisions.           The learned SDR reiterated the Order-in-appeal. 5. We have gone through the records of the case carefully. The Commissioner (Appeals) in the impugned or....