2006 (1) TMI 543

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....e & G. Venkatesh, Consultant, for the Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J), (Oral)]. -  The appellant has prayed for waiver of pre-deposit Rs. 81,48,576/- being the duty of excise on the value of clearance of socks in the DTA by the appellant, an EOU unit on the allegation that the same has been cleared clandestinely without pa....

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..... - 2003 (154) E.L.T. 580 (Tri.-LB), which has been set aside by the Apex Court and remanded for de novo. The matter is under consideration by the Larger Bench. He submits that there is no demand for Customs duty and therefore, the Commissioner was not justified in confirming demands when there was no duty liability. The appellant's-company is closed since 2002 and faced with severe financial hard....

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....E. dated 31-3-2003 has been held to be not applicable. However, in terms of the Notification, the excise duty that is required to be confirmed has to be the tariff rate. The tariff rate is nil. In this circumstance, it is not clear as to how excise duty could be confirmed in the matter. In Para 34 of the impugned order, the Commissioner has noted that in terms of the cited Larger Bench judgment 50....