2004 (6) TMI 57

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.... of Central Excise, Chennai, reported in 2003 (152) E.L.T. 156 (Tri. - Del.) and in the case of Uniworth Textiles Ltd. v. Commissioner of Customs and Central Excise, Nagpur, reported in 2003 (157) E.L.T. 669 (Tri. -Mumbai). 2. The period in dispute is prior to the amendment made in the Notification No. 2/95-C.E., dated 4-1-1995 by Notification No. 11/2002-C.E., dated 1-3-2002. In the case of Futura Polymers Ltd. v. Commissioner of Central Excise, Chennai (supra), the Tribunal held that as per the provisions of Notification No. 2/95-C.E., dated 4-1-1995, the amount of duty is to be calculated at the rate of 50% of each of the duties of customs. In the case of Uniworth Textiles Ltd. v. Commissioner of Customs & Central Excise, Nagpur (supr....

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.... equivalent to 50% of aggregate of the duties of Customs. The contention is that prior to the amendment of the Notification No. 2/95-C.E., dated 4-1-1995, with effect from 1-3-2002, the Revenue can only calculate the rate of amount of duty at the rate of 50% of each of duties of customs. 4. The contention of the Revenue is that Section 3 of the Central Excise Act was amended retrospectively by Finance Act, 2000 which provides that duty of excise shall be levied and collected on any excisable goods which are produced or manufactured by 100% Export-Oriented Unit brought to any other place in India shall be amount equal to the aggregate of duties of customs which would be leviable under Customs Act or under any other law for the time being ....