2011 (10) TMI 598 - SCH - Central Excise

Waiver of pre-deposit of duty and penalty - demand of differential duty - Export Oriented Unit - Clearance to DTA on stock transfer basis - benefit of Notification No. 2/95, dated 4-1-95 - notification is not applicable to the goods cleared on stock transfer basis as there was no sale involved.

Summary

The Supreme Court dismissed the appeal as the decision of the Customs, Excise and Service Tax Appellate Tribunal was accepted by the Board, and no further Special Leave Petition was filed. The appeal was also dismissed based on delay and merits. No costs were awarded.