AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2009 (1) TMI 893
X X X X Extracts X X X X
X X X X Extracts X X X X
.... P.M. Dave, Advocate, for the Respondent. ORDER The appellant's company was engaged in the manufacture of recycled ferrous and non-ferrous metal scrap from imported wire scrap. Certain DTA sales have been made by the unit on payment of Central Excise duty (@ 50% of the aggregate duties of Customs) under exemption Notification No. 2/95-C.E. It was found that DTA sales valued at Rs. 1,52,659/-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....;On an appeal filed by the appellants, the Commissioner (Appeals) set aside the order of the Original Adjudicating Authority and allowed the appeal relying upon the decision of the Tribunal in Sarala Polyester Ltd. v. Commissioner of Central Excise, Surat-II reported in 2008 (222) E.L.T. 376 (Tri.-Ahmd.) wherein it was held that once duty has been discharged on the finished products, there is no n....