9911796707
TMI Blog2015 (2) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal and stay petition are directed against order-in-appeal No. SK/272/RGD/2013-14 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. Vide the impugned order, an excise duty demand amounting to Rs. 26,09,996/- has been confirmed against the appellant, M/s. Privi Organics Ltd., Raigad, by denying the benefit of Notification No. 23/2003-CE dated 341/03/2003 along with interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d full duty and not concessional duty on the excess clearances. Accordingly, a show-cause notice dated 19/01/2012 was issued to the appellant demanding the differential duty which was confirmed by the adjudicating and appellate authorities. Aggrieved of the same, the appellant is before us. 4. The learned Counsel for the appellant submits that under the Foreign Trade Policy, the DTA entitlements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port performance of the appellants. Thus, the department was well aware of the exports made by the appellant and their DTA entitlements. Therefore, the impugned demand made three years after the DTA clearances were effected is clearly barred by time and therefore, the demand is not sustainable. Accordingly, he pleads for grant of stay. 5. The learned Additional Commissioner (AR) appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of excise duty is concerned, the concessional rate will apply only in respect of clearances not exceeding the 50% limit. Therefore, the demand in the present case is clearly sustainable in law. Accordingly, he pleads for putting the appellant to terms. 6. We have carefully considered the submissions made by both the sides. 6.1 As regards the merit of the case, on a plain reading of the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
