Home Case Index All Cases Customs Customs + AT Customs - 2010 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 267 - AT - CustomsExport Oriented Undertaking- There was the issue of short payment of duty. The appellant has paid Excise duty @ 50% of the aggregate duties of Customs which comes to 25.56% Adv.[BCD 20%, CVD (BED 16% and SED 8%, Addl. Duty (T&TA)15%] = 53.12% during the period from 9.1.04 to 28.2.04. However, in terms of proviso of Sr.No.2 of Table appended to Notification No.23/2003-CE, dt.1.3.03, the duty payable in accordance with this notification in respect of said goods shall not be less than the duty of Excise leviable on like goods produced or manufactured outside the EOU which is specified in the said schedule with any other relevant notification issued under Section 5A(1) of the Central Excise Act, 1944. lower authority confirm the demand. Held that- the duty paid by the appellant is more than the duty required to be paid by the domestic unit. As rightly contended, AED (T&TA) is not part of Section 3 leviable mentioned in the schedule 1 and 2 and as such, cannot be taken into consideration for examining the fulfillment of the conditions laid down in the said proviso. Thus, set aside the impugned order and allow the appeal.
|