2017 (10) TMI 1178

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....iled against OIA No.YPP/49/SRT/2004 dated 27.01.2004 Passed by the Commissioner of Central Excise & Customs, Surat-I (Appeals). 2. Briefly stated the facts of the case are that the appellant had cleared Yarn and yarn waste for the period 01.08.2000 to 30.11.2000 to domestic tariff area(DTA) without payment of appropriate duty in excess of 50% of FOB Value. A demand notice was issued to them for r....

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.... CEA, 1944 as was in force at the relevant time. It is their contention that the expression 'allowed to be sold' has been replaced with expression 'brought to any other place' w.e.f. 11.05.2001, hence, the department cannot confirm demand under the proviso to section 3 (1) of Central Excise Act, 1944 by levying aggregate of Customs duty and Central Excise duty on the goods cleared in DTA. In suppo....

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....Appeals). 5. We find that undisputedly the appellant had cleared the rejected yarn and waste in DTA in excess of 50% of FOB value without permission of the Development Commissioner, accordingly, differential duty was demanded in accordance with proviso to Section 3 (1) of the CEA, 1944. We further find that the issue is now covered by the judgement of the Hon'ble Supreme Court in Sarla Performanc....