2017 (4) TMI 32

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..... C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. Pradeep S. Jetly with Mr. Jitendra B. Mishra for the appellant Mr. M. H. Patil for the respondents ORDER P. C. 1. At the hearing of these two appeals, a preliminary objection was raised by Mr. Patil about the maintainability of these appeals. He relies upon the wording of sub-section (1) of section 35-L of the Central Excise Act, 194....

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....e show cause-cum-demand notice proceeds on the footing that there is a 100% export oriented unit. That is manufacturing excisable goods. However, it avails relaxation to sell goods in domestic tariff area as envisaged under Chapter 9 or Chapter 6 of the Exim Policy 1997-2002 or 2002-2007. The sale of cotton yarn and cotton waste in domestic tariff area was made and yet the appellant before the tri....

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....ioner, this sale has been effected and consequently, there is no compliance with the proviso to sub-section (1) of section 3 of the Central Excise Act, 1944. The differential duty payable is based on this computation. 3. It is upon such a controversy that the order-in-original was passed confirming this show cause notice. It may be that in the appeal, the tribunal dealt with only one of the sub....