2000 (11) TMI 1164

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..... ltant, for the Respondents. [Order per : P.S. Bajaj, Member (J)]. - In this appeal, the Revenue has challenged the validity of the Order-in-Appeal dated 23-2-99, vide which the Commissioner (Appeals), has reversed the Order-in-Original dated 22-11-97 making demand for additional duty of Excise on the Cotton Yarn & Cotton Waste cleared for the "Domestic Tariff Area (DTA)" sale by the respondents .....

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..... emsp;Aggrieved by the impugned order of Commissioner (Appeals), the Revenue has filed appeal in the Tribunal. 4. We have heard both sides. 5. Ld. JDR, Dr. Ravinder Babu has questioned the correctness of the impugned order of Commissioner (Appeals) on the ground that the Cotton Yarn & Cotton Waste having been cleared for D.T.A sale, the additional duty was liable to be paid thereon by t .....

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..... D.T.A. sale in pursuance of Notification No. 55/91 dated 25-7-91 vide which the Central Government granted exemption to excisable goods produced by the manufacturer in 100% E.O.U. from payment of additional duty. The benefit of this notification has been rightly extended to the Respondents by the Commissioner (Appeals). Even the Board Circular No. 384/17/98-C.E., dated 20-3-98 is also quite clear .....

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