2013 (11) TMI 540

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..... in the DTA) on 29.04.2009 and authorization was granted on 1.5.2009 is clearly irregular - The petitioner was entitled to clear goods for sale to the DTA, though prospectively - Thus relief granted to the extent of penalty of an equivalent amount as the duty component, imposed u/s 11AC of the Central Excise Act, 1944, on condition that the petitioner remits to the credit of Revenue the amount of .....

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..... unal. 2. Prima facie, the clearances by the petitioner/appellant in April 2009, while he had applied for authorization (for clearance of goods in the DTA) on 29.04.2009 and authorization was granted on 1.5.2009, appear to be clearly irregular. 3. In the circumstances, prima facie we do not find any serious infirmity in the adjudication order. However, pursuant to the authorization granted on 0 .....

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