2015 (2) TMI 40

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....GEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against order-in-appeal No. SK/272/RGD/2013-14 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. Vide the impugned order, an excise duty demand amounting to Rs. 26,09,996/- has been confirmed against the appellant, M/s. Privi Organics Ltd., Raigad, by denying the benefit of Notification No. 23/2....

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....ntion that the appellant should have discharged full duty and not concessional duty on the excess clearances. Accordingly, a show-cause notice dated 19/01/2012 was issued to the appellant demanding the differential duty which was confirmed by the adjudicating and appellate authorities. Aggrieved of the same, the appellant is before us. 4. The learned Counsel for the appellant submits that under....

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....the Development Commissioner who monitors the export performance of the appellants. Thus, the department was well aware of the exports made by the appellant and their DTA entitlements. Therefore, the impugned demand made three years after the DTA clearances were effected is clearly barred by time and therefore, the demand is not sustainable. Accordingly, he pleads for grant of stay. 5. The lear....

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....ard provided in Foreign Trade Policy, as far as payment of excise duty is concerned, the concessional rate will apply only in respect of clearances not exceeding the 50% limit. Therefore, the demand in the present case is clearly sustainable in law. Accordingly, he pleads for putting the appellant to terms. 6. We have carefully considered the submissions made by both the sides. 6.1 As regard....