2011 (8) TMI 109

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ingh   This is an appeal filed by the appellants against the order of the Commissioner of Central Excise (Appeals) dated 31/03/2001.   2. The brief facts of the case are that the appellants received a show-causenoticedated9.5.1995 demanding duty of Rs. 6,62,491.17 on the ground that the appellants are not entitled for deduction of Special Excise Duty from the value for computing th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ic excise duty only or it covers basic excise duty as well as special excise duty. He relied upon the decision of the Tribunal in the case of M/s. Searle (India) Ltd. vs CCE, Surat.I (Order No. CB/530/2003-WZB dated 25.11.03) wherein the Tribunal accepted the contention of the assessee that the excise duty in explanation to the said Notification covers basic excise duty as well as special excise d....