2014 (2) TMI 496

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.... PER : M V Ravindran These two Stay Petitions are filed for waiver of pre-deposit of the amount of Excise duty confirmed by adjudicating authority, interest thereof and the penalties imposed. The said confirmation of duty arose on the ground that the appellant as an 100% EOU, herein had cleared the goods to DTA based upon the positive achievement of the NFE during the period 2005-2006 to 2009-2....

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.... lapsed on their part for not taking authorization before making DTA sales. On closer scrutiny, we find that the Development Commissioner has not retrospectively granted any permission for DTA sales to the appellant for the period in question. In the absense of any authorization, we are of the view that the Department is correct in demanding the duty at the full rate on their total clearances done....