2006 (11) TMI 378

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....ondent. [Order per : P.G. Chacko, Member (J)]. -  This appeal filed by the department is against an order of learned Commissioner (Appeals) allowing the benefit of Notification No. 15/94-C.E. dated 1-3-94 (as amended) to the respondents thereby allowing exclusion of countervailing duty (CVD) from the quantification of duty of excise leviable on the goods removed by them as 100% EOU to the d....

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....f Section 25 of the said Act. In this quantification of the duty of excise, the respondents left out the amount of Additional Duty of Customs (CVD) leviable on like goods if manufactured outside India and imported into India. They did so by virtue of Notification No. 15/94-C.E. dated 1-3-94 which granted exemption from payment of duty of excise on like goods on condition that no credit of the duty....

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....'s decision in Kudremukh Iron Ore Co. Ltd. v. CCE Bangalore, 2000 (125) E.L.T. 693 (Tribunal), for holding that Notification No. 15/94-C.E. was to be taken into account when the amount of duty payable by the respondents on the goods cleared to DTA during the period of dispute was quantified. Learned counsel for the respondents has also, today, relied on the same decision rendered in Kudremukh Iron....