TMI Blog2014 (9) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... ods, if manufactured and cleared by a 100% EOU to DTA, if the finished goods is wholly exempt from the duties or chargeable to NIL rate of duty. So, the respondents are liable to pay duty on the items in question in terms of Notification No. 13/98. It is noticed that the demand raised in respect of the period of dispute from December 1999 and January 2000 to November 2000 which are covered by both the Notifications. So, we find that the demand of duty as confirmed by the adjudicating authority is justified. However, penalty is set aside - Decided partly in favour of Revenue. - E/31 & 32/2003 - Final Order No. 40509 & 40510/2014 - Dated:- 23-6-2014 - Shri P.K. Das and Shri R. Periasami, JJ. For the Appellant : Shri M. Rammohan Rao, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the Appellate Tribunal is liable to be set aside and the matter is liable to be remitted to its file. Since the final order in question does not mention anything about the period mentioned in CMA No. 2 of 2011, this Court is of the view that question of jurisdiction raised on the side of the second respondent cannot be decided. Further, since the matter is liable to be remitted to the file of the Appellate Tribunal, the common substantial question of law settled in these proceedings need not be decided. 9. In fine, these Civil Miscellaneous Appeals are allowed without cost and the common order passed in Final Order Nos. 975 of 2010 and 976 of 2010 in Appeal No. E/31/2003 E/32/2003 dated 15.9.2010 by the Customs, Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case is whether the respondents are eligible for the benefit of Notification No.8/97 (supra). According to Revenue, as per proviso to Notification No. 8/97, the respondents are not eligible to get the benefit. For proper appreciation, Notification No.8/97 is reproduced below:- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the finished products, rejects and waste or scrap specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and produced or manufactured, in a hundred per cent export-oriented undertaking or a free trade zone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, rejects and waste or scrap specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), produced or manufactured, in a hundred per cent. export-oriented undertaking or a free trade zone wholly from the raw materials produced or manufactured in India, from so much of the duty of excise leviable thereon under section 3 of the said Central Excise Act, as is in excess of the amount equivalent to fifty per cent. Of the aggregate of the duties of customs, which would be leviable under the Customs Act, 1962 (52 of 1962) or under any other law for the time being in force, read with any other notification for the time being in force in respect of the duty so chargeable, on the like goods produced or manufactured outside India if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 13/98 (supra). It is noticed that the demand raised in respect of the period of dispute from December 1999 and January 2000 to November 2000 which are covered by both the Notifications. So, we find that the demand of duty as confirmed by the adjudicating authority is justified. 6. In view of the above discussions, we set aside the impugned order passed by the Commissioner (Appeals) and uphold the adjudication orders to the extent of the demand of duty along with interest. However, the penalty is set aside as it is a case of interpretation of statute. We also extend the benefit of cum-duty price while calculating the demand of duty. 7. Both the appeals filed by the Revenue are disposed of in the above terms. (Dictated and pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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