TMI Blog2019 (5) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount of the aggregate of duties of customs in terms of Proviso to sub-section (1) of Section 3 of Central Excise Act, 1944 on the said consignment. HELD THAT:- From Proviso to sub-section (1) of section 3 of Central Excise Act, 1944, it is clear that any manufactured goods by 100% EOU when cleared in DTA are liable for duty equal to the amount of the aggregate of duty of customs. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te in terms of Notification 23/03-CE dated 31.03.2003 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 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. From the above section and provisio, it is clear that any manufactured goods by 100% EOU when cleared in DTA are liable for duty equal to the amount 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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