2014 (1) TMI 324

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..... ssion for DTA clearance - invocation of extended period of time is incorrect - as an EOU, appellant has been regularly filing the returns with authorities which indicated clearance effected, from their EOU - the show cause notice issued to the appellant would cover demand within the limitation period – Assessee is directed to deposit an amount of Rs.5 lakhs as pre-deposit – upon such submission re .....

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..... r authorities as duty liability on the ground that the appellant during the period from October 2005 to November 2009 had cleared the goods into DTA by availing the benefit under para 6.8 of the Export Import Policy without having valid permission from the authorities i.e. DGFT. 4. Ld. counsel would submit that as regards the merits of the case, he would like to argue the merits at the time of f .....

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..... iod of time is incorrect. We find that as an EOU, appellant has been regularly filing the returns with authorities which indicated clearance effected, from their EOU. At the same time, we find that for the year April 2009 to March 2010, the show cause notice issued to the appellant would cover demand within the limitation period. Since we have prima facie already recorded that the issue involved i .....

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