2014 (6) TMI 821

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....nt : Mr. A.K. Nigam, Addl. Commissioner(AR) JUDGEMENT Per: B.S.V. Murthy; The appellants are seeking condonation of delay of 83 days in filing the appeal. The learned Chartered Accountant submits that there were two Orders-in-Original which were covered by a single Order-in-Appeal and realizing that appellants should have filed two appeals, second appeal was filed subsequently. Hence the ....

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....ed to only the amount attributable to additional customs duty which is equal to CVD. 3. We have considered the submissions. According to Section 3 of Central Excise Act 1944, the duty payable by a 100% EOU is excise duty only and the quantum is required to be worked out based on the customs duty leviable on the goods. When the statute itself provides that what is being paid by a 100% EOU is exc....