2005 (8) TMI 538

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....e Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  The appellant has challenged the confirmation of additional excise duty in terms of the Commissioner (Appeals)'s order No. 117/03, dated 28-4-03. The appellant is 100% EOU engaged in the manufacture of 100% cotton yarn. A part of the goods were cleared in the DTA after obtaining necessary permission from the Development Commissi....

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....) wherein it has been clearly held that Amendment to Notification No. 8/97-C.E. vide Notification No. 11/2000-C.E., was brought under by inserting the following words "or under any other law for the time being in force". In view of this amending Notification additional excise duty is not leviable by an EOU clearing a part of the goods in the domestic market. 2. We have heard both sides. We f....