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1996 (4) TMI 119 - SC - Central ExciseWhether the rice shelling plant was a part of a 100% export oriented unit is wholly immaterial while considering in the present case whether Oswal Agro could export non-basmati rice? Whether the industrial licence could be amended so as to incorporate a specific condition requiring the export of edible rice bran oil? Held that:- Oswal Agro is under an obligation to pay the difference between the actual export price and the minimum export price, fixed by the Appellant in respect of non-basmati rice exported by it in view of the interim orders which had been passed by the High Court and this court permitting such export. According to the appellant taking into consideration the total quantity of rice exported by Oswal Agro between April, 1991 and March, 1992 when the minimum export price was fixed at the rate of US $ 231 per MT and between April, 1992 and March, 1993 when the minimum export price fixed was US $ 270 per M.T. the total amount payable by Oswal Agro would come to US $ 24,54,644 at the current foreign exchange rate. We, accordingly, direct this amount to be paid by Oswal Agro to the appellant within a period of four weeks from the date of this judgment. The perusal of the Notification in question indicates that the effective rate of excise duty on clearance of goods from 100% export oriented unit to domestic tariff area would stand reduced if the goods so manufactured are "allowed to be sold in India". Oswal Agro never took permission of the authorities concerned to sell the rice bran oil in India. It is only by virtue of interim orders which were passed by the Punjab & Haryana High Court in 1991, after being opposed by the authorities, that the oil was removed from the bonded warehouse and sold in the domestic tariff area. The conditional order passed by the High Court permitting the sale of the oil in the domestic tariff area cannot be regarded as Oswal Agro having been allowed to sell goods in the domestic tariff area as contemplated by the said Notification dated 7-10-1991. In that view of the matter, full amount of basic duty and auxiliary duty was payable by it. Taking into consideration the different quantities of oil cleared during different periods and keeping in view the current rate of duty, the total amount of basic and auxiliary duty payable by Oswal Agro would come to the aforesaid figure of ₹ 19,75,15,192.97/- as calculated by the appellant. In addition thereto, Oswal Agro is also liable to pay interest @ 18% as calculated by the appellant herein which comes to ₹ 12,55,09,088.00/-. It is hereby directed that Oswal Agro shall pay this amount of duty and interest within eight weeks from the date of this judgment and it shall also pay to the appellant herein, as well as to the Union of India, one set of costs which are quantified at ₹ 50,000/-.
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