2005 (8) TMI 538

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..... 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 Commissioner. They availed the Notific .....

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..... 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 find that the Commissioner (Appeals .....

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