IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8182-8185 OF 2003 Commnr. Of Central Excise, Nagpur Appellant(s)

VERSUS Morarjee Brembana Ltd. Respondent(s)

WITH CIVIL APPEAL NO. 9178 OF 2003 AND CIVIL APPEAL NO. 288 OF 2007

O R D E R

In C.A.No. 8182-8185/2003 The respondent/assessee herein is engaged in the manufacturing of cotton fabrics falling under Chapter Heading 52.07 of the Schedule to the central Excise Tariff Act, 1985. It is hundred per cent Export Oriented Unit (EOU). The respondent had been clearing the goods i.e. cotton fabric in Domestic Tariff Area (DTA) taking benefit of Notification No.8/97-CE dated 1.3.1997 which gives certain exemptions from the payment of excise duty.

Signature Not Verified Digitally signed by The Department perceived that the aforesaid Suman Wadhwa Date: 2015.04.08 Reason:

Notification No.8/97 dated 1.3.1997 is not applicable in the instant case and instead of that, Notification no.2/95-CE dated 4.1.95 is the Notification which would be applicable. On this basis show cause notices were issued to the respondent demanding excise duty in a sum of Rs.2,36,22,334/- and levy of penalty was also proposed. After adjudication Or