2018 (11) TMI 156

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....llant Shri S.K. Bansal, D.R. - for the respondent ORDER Per Mrs. Archana Wadhwa: After hearing both the sides, we find that the appellant is a 100% EOU and is authorised to sell their product in the DTA, after seeking the permission of Development Commissioner. The appellant applied to the Development Commissioner for clearance of the goods up to the extent of value of Rs. 204.66 lakhs....

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....cate by replacing the amount of Rs. 240.66 lakhs to Rs. 204.66 lakhs. It is also seen that vide their letter dated 18th Sept. 2002, the Assistant Development Commissioner opined that the excess sale of Rs. 36 lakhs may be treated as advance DTA sale and be adjusted against future DTA sale entitlements. Ld. Advocate informs us that the said excess sale was so adjusted against the future sales made ....

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....evelopment Commissioner. Law requires a 100% EOU to clear the goods to DTA after obtaining the permission of the Development Commissioner. Admittedly, in the present case such permission was obtained and was granted by the Development Commissioner allowing the appellant to clear the goods in DTA to the extent of Rs. 240.66 lakhs. The subsequent detection of mistake at the end of the Development Co....