SAI LAKSHMI INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal arises from Order -in -Appeal No. 22/01 -Cus Dated : 18.10.01. The issue in the appeal pertains to confirmation of demand of AED of Rs. 6,61,345/ - on the clearances made during the period from 1.3.2000 to 16.11.2000. The appellants are 100% EOU Unit. They had disposed off few of their imported goods manufactured by them in the DTA area without paying AED, which they are not exempted under the Notification. The Commissioner in the impugned Order has noted that Notification No. 8/97 -CE Dated. 1.3.97 does not exempt from AED after the amendment to the Notification from 1.3.2000.

(2.) Ld. Counsel fairly submits that the issue in question has been gone into by the Tribunal in the case of Parasrampuria International Vs. CCE, Indore (2002 (52) RLT 545) including the Circulars Dated 19.10.2000 issued by the CBEC. This citation was further relied in the case of Ginni International Vs. CCE, Jaipur [2003 (59) RLT 635 (CESTAT -Del.)]. He submits that although the citation is against him, but yet would like to reiterate the grounds urged by him before the Commissioner in the matter.

(3.) Ld. SDR submits that the issue is no longer res -integra and the matter has been decided in the citations referred to by the Counsel. He submits that there are no further grounds required for consideration and therefore in terms of the judgment rendered in case of Ginni International Vs. CCE, the appeal is required to be rejected.