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2013 (7) TMI 435 - AT - Central ExciseLevy of AED (T&TA) in addition of Compounded levy of duty on fabrics - Majority order - Rule 15 of the Central Excise (No.2) Rules, 2001 - Amount of duty fixed under Compounded Levy Scheme Notification No.33/01-CE, dt.28.6.01 is total amount of duty payable and therefore it includes all types of Excise duties - Liablity to pay AED (T&TA) in addition to Excise duty – Held that:- It is undisputed that AED (T&TA) is levied under the special provisions of the Act and these are to be recovered as duty of excise under the provisions of Central Excise Act, is also mandated in the very same Act - Clause 3 of notification No.33/2001-CE specifically reads that such payment shall be in full discharge of his liability or the duty leviable on his production of the embroidery during the said shift. This clause needs to read with the words used in the preamble to the notification, and holistic reading will indicate that an assessee need not discharge any further duty under AED (T&TA) - Decision of the Tribunal in the case of Toyota Kirloskar Motor Pvt. Ltd.- [2007 (5) TMI 464 - CESTAT, BANGALORE] will be applicable – Appeal allowed – Decided in favor of Assessee.
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