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TMI Blog2013 (4) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 5,51,92,879/- and interest. The applicant had already paid an amount of Rs. 1 crore before passing the adjudication order and also furnished Bank Guarantee of Rs. 1 crore, in view of the direction given by the Hon'ble High Court in Writ Petition whereby t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant is that as per the Import Export Policy for the period April 1992 to March 1997 supplies effected in DTA under Global Tender Conditions is to be treated as fulfillment of export obligation and as per the Policy deemed export means supply of goods by a 100% EOU to project under International Competitive Bidding or similar procedure where ICB or similar procedure have been authorized by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of duty in respect of such clearances is not sustainable. Applicant also relied upon the decision of Hon'ble Supreme Court in the case of Virlon Textile Mills Ltd. v. Commissioner of Central Excise, Mumbai reported in 2007 (211) E.L.T. 353 (S.C.). 5. The contention of Revenue is that as per the Import Export Policy the permission was granted to the applicant to clear the goods under para 103(a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) of the Policy. Therefore, the above ratio of the decision is not applicable to the facts of the present case. In the present case the DGFT has granted permission under para 103(a) of the Policy which is not covered under the benefit of Notification No. 101/93-C.E. 7. The admitted facts of the case are that the applicants are a 100% EOU and they cleared the goods without payment of duty to DTA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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