2013 (4) TMI 470

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..... Kang, Vice President 1. Heard both sides. 2. Applicant filed this application for waiver of duty of Rs.11,09,624/- Applicant had already paid an amount of Rs.3,13,470/-. The applicant is a 100% EOU and clearing the goods to Domestic Tariff Area (DTA) by availing the benefit of Notification No.30/2004-CE dated 9.7.2004. The case of the Revenue is that this Notification is not applicable in ....

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....TA and the Tribunal directed the assessee to deposit 50% of the duty demanded. 5. We find that in this case the in the impugned order, the Commissioner (Appeals) held that the provisions of Notification No.23/2003-CE are applicable in respect of the goods cleared by 100% EOU to DTA and not the provisions of Notification No.30/2004-CE dated 9.7.2004. In these circumstances, we find that it is no....