https://www.taxtmi.com/caselaws?id=249701 Eligibility for concessional duty depended on proof of compliance with the condition of achieving positive Net Foreign Exchange, and the burden lay on the appellant to establish that entitlement. The later five-year computation regime was held inapplicable because it came into force in 2008, while the demand related to 2003-04 and 2004-05. The natural justice objection was rejected for interim relief purposes because the dispute concerned eligibility for exemption rather than a procedural defect warranting stay. No prima facie case was made out for waiver of pre-deposit or interim stay, and pre-deposit of 50% of the confirmed duty was directed. en-us Tue, 04 Mar 2014 00:00:00 +0530 Mon, 21 Jul 2014 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249701 Eligibility for concessional duty depended on proof of compliance with the condition of achieving positive Net Foreign Exchange, and the burden lay on the appellant to establish that entitlement. The later five-year computation regime was held inapplicable because it came into force in 2008, while the demand related to 2003-04 and 2004-05. The natural justice objection was rejected for interim relief purposes because the dispute concerned eligibility for exemption rather than a procedural defect warranting stay. No prima facie case was made out for waiver of pre-deposit or interim stay, and pre-deposit of 50% of the confirmed duty was directed. Case-Laws Central Excise Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249701