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TMI Blog2011 (4) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... ools Ltd., are a 100% EOU engaged in the manufacture of Hand Tools in their factory The waste and scrap generated during the manufacture of hand tools are sold in the Domestic Tariff Area (DTA). In the present appeal, the issue pertains to the Central Excise duty demanded on such clearance of waste and scrap generated in the appellant s EOU but sold in the Domestic Tariff area. As required under R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Department who held that if two different rates of duties are prescribed, the higher of the rates should be taken for the purpose of assessing the goods manufactured and cleared from a 100% EOU. Appellants filed an Appeal against the aforesaid Order-In-Appeal No. A/3/97 dated 17.1.97 passed by the Commissioner (Appeals), before the Hon ble CEGAT, Mumbai being Appeal No. E/701-R/97-Mum. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication of the notices be kept in abeyance till the disposal of their appeal by the Tribunal. However, the Jurisdictional Asst. Commissioner of Central Excise passed an O-I-O No. 424/DMD/98 dated 22.2.98 whereby the Central Excise duty to the tune of Rs. 23,33,816/- demanded in the four Show Cause notices referred to above. Besides a penalty of Rs. 5.00 lakhs was also imposed on the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) wherein he had decided the rate of duty applicable. Since the appeal filed by them against this order has been allowed, the appellants became eligible for the benefit of Notification No. 83/90 dated 20.3.1990. 3. We find that the submissions of the learned Counsel show that the Tribunal has already held that the benefit of the Notification is available to the appellant. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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