TMI Blog2002 (4) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ith preparation of low density polyethylene falling under sub-heading 5903.90 of the CETA and are not availing the facility of Modvat scheme. They had cleared fabrics at Nil rate of basic duty and additional excise duty w.e.f. 1-4-1995 up to exemption limit of Rs. 30 lakhs in terms of Notification No. 1/93 as amended by 75/95, dated 24-3-95. They were served with two show cause notices indicating that SSI exemption is applicable to BED only and not to AED and directed them to pay AED for clearing fabrics during the period Nov., 1996 to March, 1997 and April, 1997 to June, 1997. The penalty was also proposed to be imposed. The appellants contested the correctness of those notices mainly on the ground that the SSI exemption Notification No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omprehending also special duty of excise of additional duty of excise merely because source of power under which exemption issued is Rule 8(1) of the Central Excise Rules. In case exemption is for special excise duty or additional duty of excise, the recital of the source of power in the exemption notification would invariably be Rule 8(1) but read with relevant the relevant provision of statute levying special duty of excise; or additional duty of excise, as the case may be". 4. In the instant case, Notification No. 1/93-C.E., dated 28-2-93 had been issued only under Section 5A of the Central Excise Act, without having reference to the additional duty of excise leviable under Section 3 of Additional Duties of Excise (Goods of Special Imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the Hon'ble Gujarat High Court in Maheshwari Mills Ltd. v. Union of India - 1992 (58) E.L.T. 9 (Guj.), that additional duty under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 is not separate from the duty of excise but annexed to basic excise duty, are not of any help to the appellants in the instant case, being not directly on point in issue and also in view of the judgment of the Apex Court in the above referred case. The benefit of judgment of the Tribunal in MRF Ltd. v. CCE, Hyderabad - 2001 (130) E.L.T. 748, rendered by the South Zonal Bench, Chennai, referred by the Counsel, allowing benefit of exemption in respect of AED, under exemption Notification No. 67/95-C.E., cannot be extended to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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