2023 (10) TMI 423

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.... ) For the Appellant : Shri G. Derrick Sam , Advocate For the Respondent : Shri N. Satyanarayanan , AC ( A. R ) ORDER ORDER : Per Ms. SULEKHA BEEVI, C.S. 1. Brief facts are that the appellant are a 100% EOU. They are manufacturing terry towels / terry fabrics of cotton falling under chapter 63 of the Central Excise Tariff Act 1985. As the appellants failed to adopt 8% ad valorem as per the C....

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....e was decided in favour of the appellant. The decision of the Tribunal by final order No.41711/41712/2018 dated 10/5/2018 was relied by the appellant. It is prayed that the appeal may be allowed. 3. The Ld. AR Shri Satyanarayanan reiterated the finding in the impugned order. 4. Heard both sides. 5. After appreciating the facts and evidence placed before us, we find that the issue stands squarel....

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.... fifty per cent. of the duty leviable under section 3 of the Central Excise Act: Provided that the duty payable 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 s....

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.... but for this exemption = Rs.25/- +Rs.20/-+Rs.5.80/-=Rs.50.80/- 50% of aggregate of the duties of customs =50% of Rs.50.80/-= 25.40 Duty required to be paid in accordance with this notification is Rs.25.40/-provided it is not less than the duty of excise leviable on like goods produced or manufactured outside the oriented undertaking etc. 2   5.2 It would be worthwhile to note that as p....