TMI Blog2002 (9) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellants is concerned with the determination of the assessable value and consequent demands of duty in respect of the clearances made on provisional assessment basis of Hydrogen Peroxide effected by them in the DTA during the period 18-3-90 to 30-11-95. 2(a)(i). In terms of proviso to Section 3 of the Central Excise Act, 1944, when an EOU sells in DTA, the excise duty chargeable is equal to the duties of Customs leviable on like goods imported into India and the value shall be as per proviso to Section 14 of the Customs Act, 1962. (ii) CBEC has issued a circular way back in the year 1994 stating that in respect of the goods sold by EOU in DTA, since the same is treated on par with imports of goods into India, the transaction v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot the case of the department that the sales made by the appellants in DTA are sales made to sister concern or inter-related concern or to other related parties. It is also not the case of the department in the show cause notice or in the impugned order that the invoice price at which the goods have sold in DTA on which excise duty has been paid does not represent the true transaction value. Thus, in the absence of any of the exceptions provided for in the circular issued by the CBEC, the Assistant Commissioner of Central Excise, Nellore and the Commissioner (Appeals) ought to have applied the circular issued by the CBEC which was binding on them or arrived at reasons as, to why the invoice value should be departed from. The learned Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... way of several notifications issued from time to time, the same has been reduced to 50% of the duties of the customs leviable under Section 12 of the Customs Act, 1962. (ii) The show cause notice and the impugned order has calculated the duty demand for the entire period in terms of Notification No. 2/95 and its predecessor notification. The impugned order has taken the enhanced value as the basis and levied 50% of the Basic Customs Duty (leviable under Section 12 of the Customs Act) 505% of the Countervailing Duty which included the Special Excise Duty and 50% of the auxiliary duty leviable under the respective Finance Acts and deducted the total duty paid by the appellants and arrived at the differential duty demand. (iii) Dur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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