2014 (9) TMI 773

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....de the Final Order Nos. 975 & 976/2010 dated 15.9.2010 of the Tribunal, in Appeal Nos. E/31 & 32/2003. The relevant portion of the said order/judgment is reproduced below:-             6. It is an admitted fact that CMA No.1 of 2011 is related to December 1999 and CMA No. 2 of 2011 is related to the period started from January 2000 to November 2000. As rightly pointed out on the side of the appellant the period mentioned in CMA No. 2 of 2011 has not at all been considered in the common order passed by the Appellate Tribunal.          7. The only point that has to be decided in the present proceedings is as to whether the appellant is entitle....

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.... are that the respondents are 100% EOU, engaged in the manufacture of cotton yarn. On 4.2.2001, the Central Excise officers visited their factory and found that they have manufactured 'single hank plain reel cotton yarn' (SHPR Cotton Yarn) classifiable under Chapter Heading 5205.11 of CETA, 1985, wholly out of indigenously procured cotton. The respondents cleared the said goods into Domestic Tariff Area (DTA) without payment of duty claiming benefit of exemption Notification No. 8/97-CE dated 1.3.97. Show cause notice dated 5.1.2001 and 29.1.2001 were issued proposing demand of duty of Rs. 62,585/- and Rs. 1,38,777/- for the period December 1999 and from January 2000 to November 2000 respectively. The adjudicating authority confirmed the de....

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....rovisions of sub-paragraphs (a), (b), (d) and (h) of paragraph 6.8 or of paragraph 6.20 of the Export and Import Policy, 1st April, 2002- 31st March, 2007, from so much of the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944), as is in excess of an amount equal to the aggregate of the duties of excise leviable under the said section 3 of the Central Excise Act or under any other law for the time being in force on like goods, produced or manufactured in India other than in a hundred per cent export-oriented undertaking or a free trade zone, if sold in India. Provided that nothing contained in this notification shall apply where such finished products, if manufactured and cleared by a unit other th....

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.... (a)        such finished products, if manufactured and cleared by a unit other than a hundred per cent export-oriented undertaking or a unit in a free trade zone, are wholly exempt from the duties of excise or are chargeable to Nil rate of duty; and (b)        the finished products, rejects, waste or scrap and by-product allowed to be sold in India under and in accordance with the provisions of sub-paragraphs (a), (b), (d) and (h) of paragraph 6.8 of the Export and Import Policy, 1st April, 2002 - 31st March, 2007, published by the Government of India in the Ministry of Commerce and Industry vide notification No.1/2002-07, dated the 31st March, 2007, as amended fro....