2019 (5) TMI 581

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....Ramesh Nair The brief facts of the case are that the appellant being 100% EOU manufactured and cleared 18 kg of 2.6 -4-indo-anyline for export under 118 kgs. Of 2.6 Dimethyl-40Indo-Aniline for export under AREI No. 13/2006-07 dated 29.04.2006 and due to leakage in transit, the same was brought back into factory on 05.05.2006. They have paid duty at effective rate under Notification 23/03-CE dated....

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.....2003 or duty equal to the amount of the aggregate of duties of customs in terms of proviso to sub-section (1) of section 3 of Central Excise Act, 1944. The said section and proviso is reproduced below: "Section 3. (1)----- (a)----- (b)----- [Provided that the duties of excise which shall be levied and collected on any excisable goods which are produced or manufactured,- (ii) by a hu....