TMI Blog2003 (10) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... Unit and are engaged in the galvanising of black M.S. pipes; that they were getting M.S. pipes/zinc without payment of duty under Notification No. 1/95-CE dated 4-1-95 and were also importing zinc without payment of customs duty under Notification 53/97-Cus dated 3-6-97; that a Trade Notice No. 23/94 dated 17-4-94 was issued by the Indore Commissionerate, wherein it was mentioned that galvanisation of M.S. pipes does not amount to manufacture within the ambit of Section 2(f) of the Central Excise Act; that they had cleared galvanised pipes in Domestic Tariff Area (DTA) without payment of Central Excise duty as galvanisation does not amount to manufacture; that two show cause notices dated 24-4-98 and 21-7-98 were issued to the appellants f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate contended that the Department cannot issue show cause notices for the same period, same products and same quantity under both the Acts, namely, the Central Excise Act and the Customs Act; that once the Department has held that excise duty is payable by the appellants in respect of the impugned goods, Customs duty, thereon, cannot be demanded under the provisions of Customs Act. 4. Countering the arguments, Sh. D.N. Choudhary, learned S.D.R., reiterated the findings as contained in the impugned order and emphasised that the earlier show cause notices were issued for recovery of duty under Central Excise Act, whereas the present three show cause notices have been issued for recovery of duty under the provisions of Customs Act read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out of India, are allowed to be sold in India in accordance with the Export Import Policy on payment of duty of excise leviable thereon under Sec. 3 of the Central Excise Act or where such articles are not excisable on payment of customs duty on imported goods used for the manufacture of such articles in an amount equal to the customs duty leviable on such articles as it imported as such. As the Revenue has already demanded Central Excise duty, part of which has also been upheld by the Tribunal, it is not open to the Department to demand again the customs duty in respect of same products and for the same period. Under para 7 of the Notification, duty can be demanded under Sec. 3 of the Central Excise Act and if goods are not excisable, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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