TMI Blog2014 (12) TMI 1122X X X X Extracts X X X X X X X X Extracts X X X X ..... A], and overruled. Prima facie, we are also not in agreement with the prima facie ruling in Webel-SL. Energy Systems Ltd. In the circumstances, we waive the requirement of pre-deposit of dues arising from the impugned order for admission of appeal. Further there shall be stay on collection of such dues during the pendency of the appeal. - Stay granted. - E/41519/2013-DB - Misc. Order No. 40397/2014 - Dated:- 4-2-2014 - Shri Pradip Kumar Das, Member (J) and Mathew John, Member (T) Shri Raghavan Ramabadran, Advocate, for the Appellant. Ms. Indira Sisupal, AC (AR), for the Respondent. ORDER The applicant is a 100% EOU. They manufactured Special Test Equipment which could intercept, monitor and selectively block GSM mob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assified the goods under Heading 8527 99 00, thus acting beyond the scope of the show cause notice. If the goods are classifiable under heading as claimed by the applicant, the rate of Basic Customs Duty payable was nil . 3. With regard to the claim for Notification 10/97-C.E., the learned Counsel for the applicant submits that the bar in Section 5A(1) of Central Excise Act is on claiming the exemption from the aggregate duties of Customs as determined under proviso (ii) of Section 3(1) of the Central Excise Act, 1944. He submits that as per proviso to Section 3(1), the excise duty payable on goods cleared from 100% EOU is the aggregate of duties of customs which would be leviable under the Customs Act, 1962 (52 of 1962) or any other l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Biotechnics Ltd. reported in 2010 (259) E.L.T. 447 (Tri.-Bang.). He further stressed on the fact that as per the decision of the Apex Court in the case of Commissioner v. Rattan Melting and Wire Industries the department is bound by the circular issued by C.B.E. C. and at this stage, they should be given benefit as per circular issued by C.B.E. C. Therefore, his prayer is that the appeal may be admitted without any pre-deposit. 5. Opposing the prayer, the learned Authorized Representative for the Revenue submits that 100% EOU is a separate entity and separate legal provisions are applicable for them. The proviso in Section 5A(1) is to the effect that any notification issued in exercise of power under Section 5A(1) will not be applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lkata) 2. Jumbo Bags Ltd. v. CC - 2011 (268) E.L.T. 81 (Tri.-Chennai). 7. We find that the second decision in the case of Jumbo Bags Ltd. (supra) is dealing with the entitlement for clearance into DTA. As such, the said decision is not applicable to the dispute at hand. 8. We have considered the submissions on both sides, we find force in the argument of the learned Counsel. At this stage of stay, we follow the Circular F. No. DGEP/EOU/3/2007, dated 2-4-2008, and also the decision in Shanta Biotechnics (supra). We note that the decision in Webel-SL. Energy Systems Ltd. (supra) the said Circular was not before the Bench. Further the said Order does not consider the Final Order in Shanta Biotechnics Ltd. either. The stay order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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