2019 (5) TMI 581

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..... amesh Nair The brief facts of the case are that the appellant being 100% EOU manufactured and cleared 18 kg of 2.6 -4-indo-anyline for export under 118 kgs. Of 2.6 Dimethyl-40Indo-Aniline for export under AREI No. 13/2006-07 dated 29.04.2006 and due to leakage in transit, the same was brought back into factory on 05.05.2006. They have paid duty at effective rate under Notification 23/03-CE dated .....

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..... 2003 or duty equal to the amount of the aggregate of duties of customs in terms of proviso to sub-section (1) of section 3 of Central Excise Act, 1944. The said section and proviso is reproduced below: "Section 3. (1)----- (a)----- (b)----- [Provided that the duties of excise which shall be levied and collected on any excisable goods which are produced or manufactured,- (ii) by a hun .....

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..... mount of the aggregate of duty of customs. This issue is covered by the decision of this Tribunal in the case of CCE & ST-Surat-I Vs. Rajvani Synthetics Pvt. Ltd 2018 (12) TMI 1175 (CESTAT-Ahmedabad). Accordingly, the demand raised by the Revenue is clearly sustainable, hence, the impugned order is upheld. Appeal is dismissed. (Operative portion of the order pronounced in the open court)
Cas .....

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