https://www.taxtmi.com/caselaws?id=256040 A concessional excise rate under Notification No. 23/2003-CE applied only up to 50% of the FOB value of exports made during the year; clearances into the Domestic Tariff Area beyond that ceiling attracted duty at the full rate, and the Foreign Trade Policy carry-forward facility did not expand the notification's exemption. For interim relief, the tribunal noted that the authorities were already aware of the exports and DTA clearances, so suppression or wilful misstatement was not established at the stay stage. On that basis, unconditional waiver of pre-deposit and stay of recovery was granted pending appeal. en-us Mon, 03 Mar 2014 00:00:00 +0530 Mon, 02 Feb 2015 11:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256040 A concessional excise rate under Notification No. 23/2003-CE applied only up to 50% of the FOB value of exports made during the year; clearances into the Domestic Tariff Area beyond that ceiling attracted duty at the full rate, and the Foreign Trade Policy carry-forward facility did not expand the notification's exemption. For interim relief, the tribunal noted that the authorities were already aware of the exports and DTA clearances, so suppression or wilful misstatement was not established at the stay stage. On that basis, unconditional waiver of pre-deposit and stay of recovery was granted pending appeal. Case-Laws Central Excise Mon, 03 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256040