9911796707
Advanced Search 
TMI Blog2024 (2) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... hnologies International, were functioning as 100% EOU and were manufacturing "Intraocular Lens" falling under Chapter 90 of the Central Excise Tariff. The Appellant, Shri Hasmukh I. Patel, was employee and authorized signatory of the 100% EOU. In respect of the goods cleared into DTA, the Appellant were availing exemption under Notification No. 23/2003-CE dated 31-3-2003. 2. In June 2012, the Appellant were granted permission to exit from EOU scheme and the Assistant Commissioner of Central Excise, Vadodara issued "No Dues Certificate" and thereafter Final Exit Order dated 24-7-2012 was passed. Almost three years after the Appellant exited from EOU, a Show Cause Notice dated 2-6-2015 was issued to the Appellant wherein it was contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia and consequently under the Proviso to Section 3 (1) of the Central Excise Act 1944, the excise duty payable equal to SAD will be NIL. 2.4 After considering the reply and giving personal hearing in the matter, the Principal Commissioner of Central Excise, Vadodara vide Order-in-Original dated 31-5-2016 confirmed the demand for duty of Rs.89.51 Lakhs with interest and further imposed penalties on the Appellant against which the present appeals of the appellant have been preferred. 3. Shri J.C.Patel, learned counsel appearing on behalf of Appellant, submits that since goods in question, if imported, are exempted from SAD, excise duty equal to SAD payable under Proviso to Section 3(1) of the Central Excise Act 1944, is NIL, consequently exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 is without jurisdiction since the said Section 11A (5) stood omitted with effect from 14-5-2015 and, c) Whether the notice is barred by time; larger period of limitation will apply. 6. The Show Cause Notice and the impugned Order-in-Original (OIO) proceed on the basis that exemption under Notification No.23/2003-CE dated 31-3-2003, from Excise duty equal to Special Additional duty (SAD) is not available since condition No.1 of the said Notification is not fulfilled. Condition 1 stipulates that the goods should not be exempted by the State Government from payment of sales tax or Value added Tax (VAT). The Show Cause Notice and OIO proceed on the basis that Intraocular Lens were exempted from VAT under Sr. No.3 (18) of Schedule I read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is thus clear that exemption from Excise duty equal to SAD under Notification No.23/2003-CE is not required since the said goods if imported are exempt from SAD and therefore Excise duty equal to SAD payable under the Proviso to Section 3 (1) of the Central Excise Act 1944, will be NIL. 6.2 Further the Show Cause Notice dated 27-5-2015, which is purportedly issued under Section 11A(1)/A (5) of the Central Excise Act 1944 was barred by time and not maintainable in law. If the Notice is purported to be issued under Section 11A(1), the same is barred by time, having been issued beyond the period of one year then specified in Section 11A (1). If the Notice is purported to be issued under Section 11A (5), the same is not maintainable in law, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
