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TMI Blog2014 (5) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities service November 2006 to November 2007, is unjustifiable. We therefore find a strong prima facie case in favour of the appellant. Accordingly, we grant waiver of pre-deposit in full and stay all further proceedings for realization of the adjudicated liability, pending disposal of the appeal - Stay granted. - Appeal No.59370 of 2013 - Stay Order No. 50937/2014 - Dated:- 5-3-2014 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is liable to pay 5% duty for de-bonding of capital goods from 100% EOU to EPCG Scheme. On 8.3.2007, the Development Commissioner, NSEZ conveyed to the appellant grant of no objection for conversion of 100% EOU to EPCG Scheme, in terms of para 6.18(d) of Chapter 6 of the Foreign Trade Policy; enclosed an attested list of capital goods received from the A.C., Central Excise; and called upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the stipulated time. On 8.6.2007, in reiteration of a letter addressed on 23.5.2007 the appellant addressed the Development Commissioner, NSEZ submitting the specified documents requisitioned for final de-bonding orders. On 15.11.2007, the Development Commissioner addressed a letter to the appellant conveying final de-bonding and allowed conversion of 100% EOU to EPCG Scheme on payment of excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire material facts were within the domain and knowledge of the competent authorities service November 2006 to November 2007, is unjustifiable. We therefore find a strong prima facie case in favour of the appellant. Accordingly, we grant waiver of pre-deposit in full and stay all further proceedings for realization of the adjudicated liability, pending disposal of the appeal. The stay appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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