2007 (11) TMI 507

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....ular column. S. No. Stay Application & Appeal No. OIA No. & date Duty & Edu. Cess (Rs.) Penalty (Rs.) 1. St/425/07 675/05 87/2007 dated 4-8-2007 433788 AED (T&TA) 10000 2. St/423/07 673/07 82/2007 dated 4-8-2007 254172 AED(T&TA) 1940 E. Cess 10000 3. St/424/07 674/07 83/2007 dated 4-8-2007 102760 AED (T&TA) 1957 E. Cess 10000 4. St/422/07 672/2006 81/2007 dated 4-8-2007 97863 AED(GSI) 1957 E. Cess 10000     Total 790720 AED(T&TA) 97863 AED(GSI) 5954 E. Cess 894537 40000 2. As seen from the above details in terms of the impugned Orders-in-Appeal, the appellants are required to pre-deposit a sum of Rs. 8,94,537/- towards duty whi....

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....evenue issued a Show Cause Notice on the ground that the appellants had not discharged the Additional Excise Duty (T&TA) which in view of the Revenue is leviable. The Original Authority confirmed the demand. The appellants approached the Commissioner (Appeals). The Commissioner (Appeals) confirmed the Orders of the Original authority. In respect of the fourth appeal, the appellants paid duty in accordance with Sl. No. 2 of the Table of Annexure to Notification No. 23/2003-C.E., dated 31-3-2003. They paid 50% of 15% of Basic Customs Duty + 4.08% CVD. The demand was made on the ground that the appellants had not paid AED (GSI). On this ground, an amount of Rs. 97,863 as AED (GSI) and Rs. 1957 as Education Cess were confirmed. Penalty was also....

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....e on the goods shall be apportioned in the ratio 2:1 between the duty leviable under the said Central Excise Tariff Act and the Additional Excise Duty (Goods of Special Importance) Act, 1957. The learned Advocate pointed out that the CBE&C under their Circular No. 29/2003-Cus., dated 3-4-2003 has clarified this issue to the effect that to avoid double charging of duty of AED(GSI) and AED (T&TA) once as a component of CVD and then independently under respective Act, the exemption has been provided under Notification No. 24/2003-C.E., dated 31-3-2003 so that such duty leviable is collected once only as component of CVD on DTA clearances. He also pointed out that during the entire disputed period, the subject goods manufactured locally stands ....

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....iable under Section 3 of the Central Excise Act. Accordingly the appellants paid 9.85% which is equal to 50% of 15% Basic Customs duty and 50% of 4.08% CVD which is actually local duty of 4% under Notification No. 29/2004 (S. No. 3) and 0.8% Education Cess. In this case, he said that AED (GSI) stands exempted with effect from 9-7-2004 for local manufacturers vide Notification No. 32/2004-C.E., dated 9-7-2004 and therefore, does not form a part of the CVD. 7. The learned Departmental Representative reiterated the findings of the impugned Orders-in-Appeal. 8. On a very carefully consideration of the matter, we find that prima facie, the appellants have a strong case as the issue is covered by earlier Tribunal's order which uph....