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2009 (2) TMI 680

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....for the Respondent. [Order per : M.V. Ravindran, Member (J) (Oral)]. -  These applications are filed for the waiver of the pre-deposit of the following amounts : (a)     Differential duty of Rs. 1,75,93,472/- (Rupees One Crore Seventy five lakhs ninety three thousands four hundred and seventy two only) under Section 11A of the Central Excise Act, 1944 (b)  &n....

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.... DTA as per the provisions of para 9.9 therein. It is his submission that applicant while making an application under paragraph 9.9, to the concerned authorities they made application for clearances under paragraph 9.9(e) of the Exim Policy. The said para 9.9(e) is read as under : "9.9 (e) - EOU/EPZ/EHTP/STP units may be permitted to sell finished products which are either freely importable under....

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....im Policy and not under 9.9(b), which grants permission for DTA sale up to 50% of the FOB value. It is his submission that the applicant should have got the permission issued by the Development Commissioner amended, hence could not get the benefit of the said paras of Exim Policy. 5. We have considered the submission made at length by both sides and perused the records. We find that the issu....