2013 (1) TMI 121

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....ioner (AR) Per: S.S. Kang: 1. Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner of Central Excise (Appeals). The appellant is a 100% EOU and had permission to manufacture Panel meters, multimeters, transducers, insulation testers etc. The appellants were also permitted to sell the products in DTA. The demand is confirmed on the grou....

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....st the decision of the Tribunal and the Hon'ble Bombay High Court vide Order dated 8.2.2012 in Central Excise Appeal No.3 of 2012 held as under:     "The following questions of law are raised by the Revenue in this appeal:-         (a) Whether the Hon'ble CESTAT was justified in holding that the duty has to be computed on the basis of 50% of ....

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....entral Excise, Jaipur-II.     2. As regards the first question is concerned, Counsel for the parties state that the said question is covered against the Revenue and in favour of the assessee by the decision of the Apex Court in the case of Commissioner of Central Excise, Chennai-I vs. M/s Futura Polymers ltd in Civil Appeal No.4522 of 2003 dated 12th October, 2011. Hence, the fir....

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.... the panel meters such as multimeters, transducers and accessories to the DTA would not be eligible for the benefit of concessional rate of duty under Notification No. 2 of 1995 dated 4.1.1995. Accordingly, an order was passed against the assessee.     4. Challenging the aforesaid order, the Assessee filed an appeal before the CESTAT. During the pendency of the appeal, a clarific....