2015 (11) TMI 873

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....He brings out that scrap arising out of imported raw materials used in manufacture when sold in DTA that shall only be subject to equivalent excise duty as is paid by domestic player. Appellant is an EOU and entitled to get raw materials duty free on import in terms of Customs Notification NO.21/2002-Cus dated 1.3.2002 read with Central Excise Notification No.23/03-CE dated 31.3.2003. He also subm....

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.... Products -2000 (115) ELT 20 (SC). Therefore, as a course of equality before law,  we direct the appellant to make deposit Rs. 40 lakhs within four weeks from today and make compliance on 26.02.2014.  We may add that an interim order has no precedential  value and we are guided by the ratio laid down by Apex Court in the case of Empire Industries -1985 (20) ELT 179 (SC), Dunlop Indi....