2015 (1) TMI 715 - HC - Central Excise

Duty demand - Imposition of penalty - 100% EOU - Clearance of goods to DTA - benefit of deemed export for the purpose of arriving at the additional DTA clearance over and above the permissible limit of 50% of FOB value of previous year export is not available to assessee - clearance were restricted to prescribed limit of 50% of the FOB value of previous years physical exports and the value of rejects and waste cleared under the DTA will be taken into consideration for the limit of 50% of the FOB value of export which can be cleared in DTA - High Court dismissed the appeal filed by the Revenue for want of Prosecution filed against the decision of Tribunal 2003 (10) TMI 519 - CESTAT, NEW DELHI .

Summary

High Court: PUNJAB AND HARYANA HIGH COURT
Citation: 2015 (1) TMI 715 - PUNJAB AND HARYANA HIGH COURT
Judges: Ajay Kumar Mittal and Jaspal Singh, JJ.
Decision: Dismissed for want of prosecution.