2008 (5) TMI 528

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, for the Appellant. Shri Vineet Ohri, JCDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The impugned order relates to demand of additional duty of excise (textile and textile articles) for the period September, 1998 to July, 2004. The demand was made under four show-cause notices dated 26-9-2003, 7-7-2003, 5-7-2004 and 30-3-2005. The ld.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. In view of the fact that Section 3(1) of the Additional Duties of Excise (Textile and Textiles Articles) Act, 1978, imposes levy of additional duty at 15% of the duty of excise chargeable on the goods specified in the Schedule to the said Act, the appellants have a prima facie case in their favour for total waiver of the pre-deposit when the basic excise duty assessed on such goods is nil....