2006 (5) TMI 241

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.... (Rupees seven crore fifty-two lakh eighty-nine thousand three hundred and twenty-nine and paise seventy-five) under the provisions of Section 11A of the Central Excise Act, 1944 on the ground that in respect of the domestic tariff area (hereinafter referred to as DTA) sales effected by the assessee during the period from February, 1997 till May, 2001, the appellant was availing the benefit under Notification No. 2/95-CE, dated 4-1-95 as amended, on the ground that they have not made the exports required within the stipulated period of three years along with the net foreign exchange earnings. The Commissioner was of the view that Notification No. 2/95-CE was linked with the EXIM Policy. The extension granted by the Development Commissioner ....

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.... Joint Commissioner of Customs, FEPZ, issued a notice requiring them to show cause as to why the said excise duty now determined should not be recovered under the provisions of Section 11A. 4. The Commissioner denied the benefit of concessional rates of duty of excise under the said Notification on the following grounds:- (i) The Unit did not achieve NEEP (Net Foreign Exchange as a Percentage on Export) as required under the Export Import Policy, 1992-97 as were in force during the relevant period, i.e. 1996-97 to 2001-02, which was allegedly negative, and as such, was not entitled to clear the said goods in DTA in concessional rate of duty in terms of the said Notification. (ii) The validity of the advance DTA sales permissio....

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....riod of fulfilment, inter alia, NEEP from five years to ten years, i.e. from 1996-97 to 2001-02 (5 years) to from 1996-97 to 2006-07 (10 years) and for extension of the validity period of Advance DTA Sale Permission already obtained and effected. The appellant was informed by a letter dated 8-4-2004 from the Assistant Development Commissioner, Falta Special Economic Zone, Kolkata that the appellant's request had been approved by the Board of Approvals, Ministry of Commerce and Industry, Department of Commerce, Government of India, but however, the proposal of extension for period of adjustment of the Advance DTA Sale had not been approved by the said Board of Approvals. On a representation made by the appellant to the Joint Secretary, Depar....