SARITA SOFTWARE AND IND. LTD. Vs. CCE

JUDGEMENT

(1.) This appeal arises from Order -in -Original No. 60 -61/2002 -RP dated 21.10.2002 by which the Commissioner has confirmed the demand on the ground that the appellants are required to pay Additional Excise Duty when they have cleared the goods in the DTA under Para 9.9 (a) and (b) of the Export and Import Policy 1997 -2002 and having cleared the goods on payment of Central Excise duty and Notification No. 8/97 -CE dated 1.3.1997.

(2.) Ld. Counsel appearing for the appellants submits that the issue is no longer res -integra as the matter on the same issue has already been successfully agitated before the Hon'ble Apex Court in case of Nahar Industrial Enterprises Ltd. v. Union of India . It was the plea of the assessee that the Additional Duty of Excise was not leviable on the final products cleared by them in terms of the exemption granted to 100% E.O.U. from payment of Additional Excise Duty by Notification No. 55/91 -CE dated 25.7.1991. He also pointed out that the judgment of the Hon'ble High Court of Punjab & Haryana in case of Vardhman Polytex Ltd. 2001 (135) ELT 17 (P&H) has been over ruled including the Tribunal decisions and . He prays to set aside the impugned order and to allow the appeal with consequential relief.

(3.) Heard Ld. SDR appearing for the Revenue who re -iterated the ground taken by the Commissioner in the impugned order.