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TMI Blog2013 (4) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. ORDER This stay petition is filed for the waiver of the pre-deposit of duty of an amount of Rs. 12,80,45,094/- confirmed by the adjudicating authority along with interest and equivalent amount of penalty and the said order upheld by the first appellate authority. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant has violated the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lders of the advance release order holders in India and cannot be considered as exports. 5. We have considered the submissions made at length by both sides and perused the records. We find that Notification No. 23/2003-C.E. only talks about clearances of the goods to the person who is holding an advance release order or advance licence in terms of para 4.1.1 of the export policy. It is undisputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 involve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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