2017 (8) TMI 512

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ure and clear cotton yarn falling under Chapter Subheading 5205.11 of Central Excise Tariff Act, 1985. Besides export, the appellant is also clearing the excisable goods to domestic tariff area as per the EXIM Policy. On verification of the records, it was noticed that the appellant had manufactured and cleared cotton yarn out of indigenous raw material to DTA on payment of duty at the rate of 8% BED by availing Notification No.55/91 instead of following the procedure laid down in Notification No.8/97 Central Excise date 1.3.1997 as amended by Notification No.11/2000 Central Excise dated 1.3.2000 wherein the duty payable is the aggregate of the duties of excise liable under Section 3 of Central Excise Act, 1985. Hence, a show-cause notice w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... as under: * CCE Vs. Indian Petro Chemicals: 1997 (92) ELT 13 (SC) * HCL Ltd. Vs. CC: 2011 (130) ELT405 (SC) * CCE Vs. classic rugs Pvt. Ltd.: 1998 (103) ELT 322 (T) * HCL Ltd. Vs. CCE: 2011 (130) ELT 405 (SC) * IFGL Refactories Ltd. Vs. Joint Director General of Foreign Trade: 2001 (132) ELT 545 (Cal.) 4.1 He further submitted that the present issue is squarely covered by the decision of CCE Vs. Sanghi Spinners India Ltd.: 2016 (335) ELT 733 (T) wherein the Tribunal relying on the Supreme Court decision in Nahar Industrial Enterprises Ltd. Vs. UOI: 2004 (170) ELT 518 (SC) held that issue was no longer res integra and that EOU was eligible to claim exemption under Notification No.55/91-CE not withstanding Notification No.8/97CE (....