2001 (9) TMI 360

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....ocate, for the Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  These four applications relate to four appeals filed against a common order passed by the Commissioner. These are therefore taken up together for disposal. 2. M/s. D.K. Polyn Industries are manufacturer in 100% Export Oriented (EOU) sector, Shri Kapadia is the part....

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....hese four appeals and present applications seeking waiver of pre-deposit of duty confirmed and penalties imposed. 4. Shri Willingdon Christian, learned Counsel for the applicants submits that what is payable by an EOU for clearance in the domestic tariff area (DTA) are duties of excise paid as a percentage of the duty of customs that is attracted. He refers to a number of judgments claimin....