2014 (12) TMI 533

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....intendent(AR) For the Respondent : Shri D Nagvenkar, Addl. Commissioner (AR) JUDGEMENT Per : B.S.V. MURTHY; The respondent is a 100% EOU engaged in the manufacture of 100% grey fabric classifiable under chapter sub-heading 5207.20 and 5202.20. On the ground that respondent had made clearances of fabrics to DTA in excess of the permission granted by the Development Commissioner, proceed....

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....cceptable. 4. The second ground taken is that the Development Commissioner had given permission only for a specific amount being the value for domestic clearances but the assessee exceeded the same. However we find ourselves in agreement with the stand taken by the Commissioner(Appeals) that if the assessee exceeded the limit prescribed by the Development Commissioner, a show-cause notice shoul....