JUDGMENT

Arijit Pasayat, J.-Leave granted in SLP (C) Nos. 24882-24883/2002, 24884-24885/2002 and 1223-1224/2003.

2. All these appeals involve identical issues and are, therefore, disposed of by this judgment which will cover each of the appeals.

3. Appellant in each case questions correctness of the view expressed by Central Board of Excise and Customs, New Delhi (hereinafter referred to as the Board ) in Circular dated 19.10.2000 purporting to clarify that Additional Excise Duty (in short AED ) under the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (in short the Additional Excise Act ) would also be leviable on yarns manufactured by 100% Export Oriented Undertakings (in short EOU ) from indigenous raw materials and cleared into Domestic Tariff Area (in short DTA ), in addition to the Basic Excise Duty (in short the BED ) payable under the Central Excise Act, 1944 (in short the Act ). Appellants also questioned legality of the Notifications issued by the Central Excise authorities for payment of AED on yarn cleared in DTA.

4. The appellants are registered as 100% EOUs engaged in the manufacture of cotton yarn out of indigenous raw materials attracting BE