2007 (11) TMI 547

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.... Respondent. [Order]. - I have gone carefully through the grounds in the application for rectification of mistake in the order of the Tribunal No. A/1124-1125/WZB/ AHD/2007, dt. 4-5-07 [2007 (214) E.L.T. 235 (Tri.)] and also heard learned DR. 2.1 The application for modification has been filed on the following grounds : (a)     The Tribunal has considered the good....

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....cise Act, 1944. (d)    There is a mistake in upholding the duty demand relying on the statement of the proprietor of M/s Tirupati Textiles. 2.2 In the light of the above grounds, prayer has been made to recall the order of the Tribunal A/1124-1125/WZB/AHD/2007, dt. 4-5-07. 3. The learned DR submits that the prayer and grounds on which the prayer has been made are ....

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....pplicant which is reproduced below : "100% EOU is very much in India and duty payable by them, on goods manufactured by them is only excise duty. In cases like this, the excise duty is sought to be demanded under proviso to Section 3 with reference to the customs tariff which is only for the purpose of measure of the tax. The duty so demanded with reference to customs tariff is also demand of e....