2013 (11) TMI 1190

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.... ORDER Per P.K. Das; 1. Applicant filed this application for waiver of pre-deposit of duty of Rs.2,94,904/- along with interest and penalty. The applicant is engaged in the manufacture of Monosodium Glutamate, sold in the trade name of 'Ajinomoto'. After repacking, the applicants cleared the goods in DTA on payment of duty. They have also cleared the same goods to 100% EOU without payme....

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....or clearance of goods to 100% EOU, process undertaken is covered under chapter notes. 3. On the other hand, Ld. AR drew the attention of Bench to the relevant portion of impugned order. It is seen from the impugned order that ARE-3 Forms were used for clearance of goods to 100% EOU which would show that transaction involved is 'as such sales'. 4. Prima facie, we find from the evidence ARE-3 ....