2017 (4) TMI 488

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....ocate for the Assessee Shri. S.V. Nair, Asstt. Commissioner(A.R.) for the Revenue Per : Raju These appeals filed by the M/s. Uniworth Textiles Ltd against remand order passed by the Commissioner(Appeals) and Revenue is also in appeal against the said order. 2. Ld. Counsel for the M/s. Uniworth Textiles Ltd pointed out that following conclusion arrived by the Commissioner(Appeals): I....

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....rding denial of benefit of exemption from AED(DOSI) on the goods. He pointed out that Commissioner(Appeals) has failed to notice that said benefits is available under Notification No.127/84-CE dated 26-5-84 and Notification No.55/91 dated 25-7-1991. He pointed out that Revenue is in appeal against the exemption from AED(TTA) allowed by the Commissioner(Appeals) under Notification No.18/96. He poin....

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....der. He further argued that benefit of Notification No.18/96 is not available to the assessee. 4. We have gone through rivals' submissions: 5. we find that Notification No.55/91-C.B., dated 25-7-1991 reads as follows: Exemption from Additional Duty to all Excisable Goods Produced or Manufactured in a 100% Export Oriented Undertaking In exercise of the powers conferred by sub-sectio....

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.... Section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government hereby exempts all excisable goods produced or manufactured in a hundred per cent export-oriented undertaking from the whole of the additional duties of excise leviable thereon under Section 3 of the said Act. In terms of the said notification exemption is available to the ....