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TMI Blog2016 (11) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... e cotton waste sold for the period 2000-01 and 2001-02, is reduced, the appellant has not exceeded the limit of the permission for clearance to DTA, by the DGFT authorities - appeal allowed - decided in favor of appellant-assessee. - E/868/07-Mum - A/90727/16/EB - Dated:- 16-9-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri V.B. Gaikwad, Advocate, for appellant Shri V.K. Shastri, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. PII/BKS/20/2007 dated 20.2.2007. 2. The relevant facts are:- Brief facts of the case are that the appellants are a 100% EOU engaged in the manufacture, export and DTA sale of cotton yarn and cot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cotton waste; that all the clearances of cotton yarn at concessional rate of duty and cotton waste/hard waste at nil rate of duty over and above 50% of the FOB value at export were not in accordance with the relevant Exim Policy. Statement of Shri S.Y. Gaikwad, Asstt. Admn. Officer of the appellants unit was recorded on 8.4.2005. It was therefore, alleged that as the sale of cotton yarn and cotton waste/hard waste cleared in DTA over and above permissible limit of 50% of FOB value of exports were not in accordance with provisions of relevant Exim Policies and the EOU was required to pay duty as per provisions of Section 3(1) of the Central Excise Act, 1944, which shall be the amount equal to the aggregate of duties of Customs that would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that if for the period 29.5.2000 to 31.3.2001 and from 1.4.2001 to 31.3.2002, if that value of the cotton waste is deleted from the available DTA sale limit, there cannot be any demand on them for the subsequent period. 4. Learned departmental representative would reiterate the findings of the lower authorities. 5. On perusal of the records, we find that the issue as has been reproduced by us in paragraph 2 is regarding the demand of the duty on the appellant for the clearances of the cotton waste made to DTA exceeding the permission granted to them by DGFT. 6. On perusal of the records, we find that for the period 29.5.2000 to 31.3.2003, the DTA sale limit as per the permission, has been reduced by the value of the cotton was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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