https://www.taxtmi.com/caselaws?id=219569 Concessional central excise duty on DTA clearances by a 100% EOU was treated as contingent on compliance with the Foreign Trade Policy and the permission framework of the Development Commissioner. Because the record showed excess clearances for one period and clearances for another period without any permission letter or evidence of authorised enhancement of DTA sales, the conditions for the exemption were not established even prima facie. The appellant therefore failed to show a prima facie case for waiver of pre-deposit, and the duty demand was directed to be deposited, with waiver of interest and penalty dependent on such deposit. en-us Wed, 10 Oct 2012 00:00:00 +0530 Wed, 19 Dec 2012 08:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219569 Concessional central excise duty on DTA clearances by a 100% EOU was treated as contingent on compliance with the Foreign Trade Policy and the permission framework of the Development Commissioner. Because the record showed excess clearances for one period and clearances for another period without any permission letter or evidence of authorised enhancement of DTA sales, the conditions for the exemption were not established even prima facie. The appellant therefore failed to show a prima facie case for waiver of pre-deposit, and the duty demand was directed to be deposited, with waiver of interest and penalty dependent on such deposit. Case-Laws Central Excise Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219569