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2011 (6) TMI 652 - AT - Central ExciseStay application - 100% EOU - yarn was sold by the appellants in Domestic Tariff Area (DTA) against foreign exchange subject to the permission given by the competent authority under para 9.10 (b) of Export Import Policy 1997-2002 - Held that:- prior to 16/09/99 the appellant was liable to pay excise duty equal to 50% of the duties leviable under Section 12 of the Customs Act, i.e. 50% of the basic customs duty. Only with effect from 16/09/99, the appellant is liable to pay excise duty equal to 50% of the aggregate of each of the duties of customs leviable under the Customs Act, 1962 or under any other law for time being in force, i.e. 50% of each of the aggregate of duties of customs leviable, namely, basic customs duty (BCD) leviable under section 12 of the Customs Act, countervailing duty (CVD) leviable under section 3 of the Customs Tariff Act, 1975 and special additional duty of customs (SAD) leviable under section 3A of the said Customs Tariff Act and cess under the Textile Committee Act, order set aside and remit the case back to the adjudicating authority, appeal is allowed
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