2003 (10) TMI 585

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.... Shri A. Shukla, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The applications for waiver of pre-deposit of duties and penalties confirmed and upheld in separate impugned orders arise out of the orders of the Commissioner of Central Excise (Appeals), Surat. The issue in dispute is as to what is the applicable rate of duty to DTA sales made against foreign exchange in....

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....lable even in the case of clearances to DTA on payment of foreign exchange in terms of Para 9.9 of the Exim Policy. The applicants have therefore made out a strong prima facie case for total waiver on the basis of the above case law. We accordingly dispense with the requirement of pre-deposit of the duties and penalties (details of which are given in the annexure to this order) and stay recovery t....