2023 (10) TMI 423

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....Central Excise Tariff Act 1985. As the appellants failed to adopt 8% ad valorem as per the Central Excise Tariff Act, 1985 while calculating the CVD in respect of clearances effected to DTA as provided in notification No.23/2003 CE dated 31/3/2003 read with section 3 of Central Excise Act 1944, Show Cause Notice was issued to the appellant for the period from January 2010 to December 2010, proposing to demand excise duty of Rs.1,47,581/- along with the interest and for imposing penalties. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. On appeal, the Commissioner (Appeals) upheld the adjudication order. Hence this appeal. 2. On behalf of the appellant, the Ld. counsel Shri De....

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....in accordance with this notification in respect of the said goods shall not be less than the duty of excise leviable on the like goods produced or manufactured outside the export oriented undertaking, Electronic Hardware Technology Park unit or Software Technology Park unit, which is specified in the said Schedule read with the any other relevant notification issued under sub-section (1) of section 5A of the Central Excise Act: [* * * *] Illustration .-Assuming product X has the value of Rs.100 under section 14 of the Customs Act, 1962 and is chargeable to basic custom duty of 25% ad valorem, additional duty of 16% ad valorem and special additional duty of 4% ad valorem. The computation of duty required to be paid would be as follows: ....