9911796707
TMI Blog2013 (4) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... same to the jurisdictional authoritie - Appellants have been following the provisions of Notification No. 23/2003-C.E. correctly for all the clearances made to advance licence holders. As regards the violation of the paras 6.8 & 6.9 of the Foreign Trade Policy, we find that it is a settled law that such violations, if any, can be only adjudged by the DGFT authorities. We also find that the appellant had been clearing the goods under advance licence/advance release order, during the period 2005 to 2008 while the show cause notice has been issued on 18-3-2010 which seems prima facie to be time barred, inasmuch as the clearances were countersigned by the range Superintendent in-charge of the appellant’s factory. Prima facie - We find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at these debits were made and authorised by the Superintendent of Central Excise in-charge of the factory of the appellant. As regards the violation of the provisions of paras 6.8 6.9 of the Foreign Trade Policy, it is his submission that para 6.9 specifically states that an assessee can clear the goods to EOU/EHTP/HTP/BTE and same will be considered for the purpose of fulfilment of positive NFE. He would submit that these are benefits available to the holders of advance licences for procurement of their requirement of inputs, by foregoing imports. He would also submit that the judgment of the Hon ble High Court of Gujarat in the case of NBM Industries - 2012 (276) E.L.T. 9 (Guj.) would apply in this case as regards the clearances to adva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the paras 6.8 6.9 of the Foreign Trade Policy, we find that it is a settled law that such violations, if any, can be only adjudged by the DGFT authorities. We also find that the appellant had been clearing the goods under advance licence/advance release order, during the period 2005 to 2008 while the show cause notice has been issued on 18-3-2010 which seems prima facie to be time barred, inasmuch as the clearances were countersigned by the range Superintendent in-charge of the appellant s factory. Prima facie, we find that the appellant has made out a case for the complete waiver of the pre-deposit of the amounts involved. Application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till ..... X X X X Extracts X X X X X X X X Extracts X X X X
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