2015 (10) TMI 839

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.... For the Petitioner : Shri B. Venugopal, Advocate For the Respondent : Shri Pakshi Rajan, Asst. Commissioner(AR) ORDER Per : ARCHANA WADHWA The appellant is engaged in the manufacture of anesthetic drugs, active pharmaceutical ingredients and vitamins etc. and is a 100% EOU. In addition to export, the appellant is also clearing the said goods in DTA as also to their own units located i....

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....tification No.23/2003-CE dt.31/03/2003 as amended, the goods manufactured and cleared in DTA by a 100% EOU are exempted from so much of duty of excise leviable thereon as is equivalent to the SAD leviable on such goods under Section 3(5) of the Customs Tariff Act, 1975 read with proviso to sub-section (1) of Section 3 of the Central Excise Act, 1944 subject to the condition that the goods being cl....

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....al duty payable under proviso to Section 3(1) of the Central Excise Act, read with Notification No.23/2003-CE dt.31/03/2003. 4. Accordingly, after making certain investigations and recording statements of various employees of the appellant, proceedings were initiated against the appellant by way of issuance of a show-cause notice dt.06/08/2013 calling upon them to show cause as to why the SAD s....