2012 (4) TMI 523

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....nt. Shri B.B. Agrawal, Commissioner (AR), for the Respondent. ORDER This is an application for waiver of pre-deposit of duty of Rs. 1,03,86,375/- and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. Briefly stated the facts of the case are that the Appellant/Applicant are an 100% EOU and cleared in DTA the manufactured goods namely, Linear Alkyl Be....

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....xemption therein shall be applicable to excisable goods which are or manufactured or produced by an 100% EOU. Consequently, the differential duty was confirmed and equal amount of penalty imposed by the adjudicating authority. 3. The ld. Consultant appearing for the Applicant/Appellant submitted that the Notification No. 2/2008-C.E., dated 1-3-2008 was issued under Section 5A of Central Excise ....

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.... DTA clearances. Hence, the unit would be liable to pay duties based on applicable basic Customs duty and applicable additional duty of Customs (CVD) in terms of the exemption Notification. It is his submission that even though the clarification is specific, the ld. Commissioner has declined to accept the same and confirmed the duty and imposed penalty. 4. Per contra, the ld. AR appearing for t....

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....Heard both sides and perused the records. We find that the applicant had calculated and paid CVD component of the total duty availing exemption Notification No. 2/2008-C.E., dated 1-3-2008 and exemption Notification No. 4/2006-C.E., dated 1-3-2006 for clearance of LABSA & Spent Sulphuric Acid in DTA respectively. We find that a clarification was issued vide F.No. DGEP/EOU/03/2007 dated 2-4-2008 by....