TMI Blog2010 (8) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... would refer to both varieties of additional duties leviable under Section 3(1) and 3(5) of the Customs Tariff Act, 1975 - there is no justification for invoking extended period for demand and that there is no justification for imposing penalty are acceptable – Appeal is allowed - E/133/2010 - 864/2010 - Dated:- 9-8-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri M. Karthikeyan, Consultant, for the Appellant. Shri C. Rangaraju, SDR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 107/09 (M-I) dated 18-12-2009. 2.Heard both sides. 3. The relevant facts, in brief, are that the appellants are manufacturers of Industrial electrical equipments, Clu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and imposed equal amount of penalty in terms of Rule 15 of Cenvat Credit Rules read with Section 11AC of the Central Excise Act, 1944. 4. Ld. Consultant for the appellants submits that the term CVD is not mentioned either in Section 3(1) or in Section 3(5) of the Customs Tariff Act, 75, but the levy is referred as additional duty of customs in both the sub-sections. Prior to 1-3-05, the Cenvat Credit Rules permitted credit of all additional customs duties leviable under Section 3 of the Customs Tariff Act equivalent to the duty of excise irrespective of the sub-clause under which they were levied. With effect from 1-3-05, additional duty leviable under 3(5) of the Customs Tariff Act has also been made eligible for credit. The custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975 (51 of 1975)." In other words, the duties leviable on goods manufactured in a 100% EOU is on par with like goods imported into India. Rule 3 of the Cenvat Credit Rules allows a manufacturer to take credit of :- (vii) the additional duty leviable under section 3 of the Customs Tariff Act, equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv), (v), (vi) and (via); ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he General Clause Act, when the context requires the word used in singular can mean in plural and, therefore, the term CVD can mean the two CVDs. In view of the above, I hold that there is merit in the contentions of the Ld. Advocate for the appellants. Incidentally, the alternative submissions of the Ld. Advocate that in the facts and circumstances of the case, there is no justification for invoking extended period for demand and that there is no justification for imposing penalty are acceptable. However, as the appeal itself is allowed on merits, this finding has no significance to the relief being granted. 8.The order of the Commissioner (Appeals) is set aside and the appeal is allowed with consequential relief as per law. (Order dic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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