2004 (12) TMI 449

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....- has been confirmed along with demand of interest at the appropriate rate and a penalty of Rs. 50 lakhs has been imposed. Besides, the redemption fine of Rs. 50 lakhs was imposed on the goods, which were held liable for confiscation, but were not available for confiscation. 2. The stay application is being heard afresh in terms of the directions of the Hon'ble High Court passed on the writ petition filed by the applicant against the earlier stay order directing the appellants to deposit a part amount. 3. The issue relates to the determination of applicable rate of excise duty in respect of goods cleared by a 100% EOU to DTA against valid permission for sale to DTA. It is pleaded that the DTA clearance is covered by the perm....

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.... the activity undertaken by the appellants relating to conversion of ore into Silico Manganese out of the raw materials i.e. ore and coke, coal etc. supplied by the TISCO in free of cost. The order holds that the activity is a job work. On referring to Para 9.17 of the Exim Policy, the order proceeds to hold that, the EOU are permitted to undertake job work of the DTA unit for export, with the permission of the Assistant Commissioner, provided the goods are exported directly from EOU unit - which is allegedly violated in this case. The other objection is that the permission to sale a product to DTA unit, does not cover the clearance of products to the DTA, which are manufactured through a job work. Though these issues are debatable, the app....