2014 (3) TMI 915

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....ondent. ORDER The dispute in the present appeal lies in a very narrow compass. The appellants procured two DG sets from one M/s. Sudhir Genset, a 100% EOU. The said two DG sets were supplied by M/s. Sudhir Gensets on payment of duty of Excise by way of making two invoices, totalling amount to Rs. 7,39,000/-. The appellants took the credit of the same. 2. Revenue by entertaining a plea that M/s.....

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....her law for the time being imposed on like goods produced or manufactured, outside India if imported into India. As such what is required to be paid by a 100% EOU is Central Excise duty and not Customs duty. The appellants' reliance on Hon'ble Supreme Court's decision in the case of Suresh Synthetics reported in 2007 (216) E.L.T. 662 (S.C.) is appropriate in as much as in that case, it was held th....