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2009 (2) TMI 680

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..... ndent. [Order per : M.V. Ravindran, Member (J) (Oral)]. These applications are filed for the waiver of the pre-deposit of the following amounts : (a) Differential duty of Rs. 1,75,93,472/- (Rupees One Crore Seventy five lakhs ninety three thousands four hundred and seventy two only) under Section 11A of the Central Excise Act, 1944 (b) Appropriate interest on the differential .....

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..... e making an application under paragraph 9.9, to the concerned authorities they made application for clearances under paragraph 9.9(e) of the Exim Policy. The said para 9.9(e) is read as under : 9.9 (e) - EOU/EPZ/EHTP/STP units may be permitted to sell finished products which are either freely importable under the Policy, or against other import licenses, in the DTA, over and above the levels pe .....

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..... . It is his submission that the applicant should have got the permission issued by the Development Commissioner amended, hence could not get the benefit of the said paras of Exim Policy. 5. We have considered the submission made at length by both sides and perused the records. We find that the issue involved in this case is regarding the duty confirmed by the lower authority, on the ground that .....

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..... to the clearances effected by applicant. We are of the considered opinion that prima facie there is case for the waiver of the pre-deposit of the amounts involved. Accordingly, application for waiver of the pre-deposit of the amounts involved is allowed and recovery thereof stayed, till the disposal of the appeal. No coercive measures should be taken, till the disposal of the appeal. Matter to com .....

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