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2017 (1) TMI 1817 - AT - Central ExciseDemand of Differential duty - 100% EOU - clearances to the DTA without authorization - benefit of concessional rate of duty @ 50% under Notification No. 23/2003 denied - HELD THAT:- At the time of clearance of the scrap in DTA the SION norms were not available to the appellants. However, the same has since been fixed by the DGFT vide their letter dated 23.2.2009. The concessional rate of duty @ of 30% envisaged under Notification no. 23/2003 dated 31.3.2003 is available in cases where such scrap has been allowed to be cleared in DTA. The differential duty has been demanded for different periods by Revenue by taking that view that since no norms were available at the time of clearance of the scrap, the same are to be considered as cleared without authorization and hence not entitled to the benefit of the notification. Since the input output norms have since been fixed by the DGFT the benefit of concessional rate for the scrap will be available to the appellants. It is considered necessary to remand the matter to the original adjudicating authority for verifying the calculation of the quantum of scrap cleared by the appellants during various periods covered under the present appeals - appeal allowed by way of remand.
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