TaxTMI 
TaxTMI 
2014 (9) TMI 842
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.... the Appellant. Shri Ahibaran, Addl. Commissioner (AR), for the Respondent. ORDER The appeal and stay petition are directed against Order-in-Original No. 10/CEX/COMMR/KOP/ 2013, dated 26-4-2013 passed by Commissioner of Central Excise & Service Tax, Kolhapur. 2. Vide the impugned order, the adjudicating authority has confirmed an excise duty demand of Rs. 1,64,71,748/- from the appe....
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....a) of the said policy, the appellant has been permitted to clear CPC crude into DTA up to the values mentioned in the permission order issued from year to year by the Development Commissioner. The appellant has cleared these goods within the limits prescribed claiming the benefit under Notification No. 23/2003-C.E. and therefore, the appellant has correctly discharged the duty liability. He furthe....
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....ional Commissioner (AR) appearing for the Revenue on the other hand reiterates the findings of the adjudicating authority. He also submits a copy of the clarification issued by the Department of Commerce, EOU Division, New Delhi, vide letters dated 26-12-2008 wherein it has been mentioned that supplies made under Para 6.9 of Foreign Trade Policy could not be considered for calculating DTA entitlem....
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.... be suo motu issued by the excise authorities. This issue has been settled by the decisions in the case of Amitex Silk Mills Pvt. Ltd. and Virlon Textile Mills Ltd. case (cited supra) in favour of the appellant and against the Revenue. As regards the question whether clearances effected into the DTA under Para 6.8(a) of the Foreign Trade Policy, "deemed exports" could be considered or not, the Cir....