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2012 (4) TMI 523 - AT - Central ExciseWaiver of pre-deposit of duty - Penalty u/s 11AC - Denial of benefit Notification No. 2/2008-C.E., dated 1-3-2008 and Notification No. 4/2006-C.E., dated 1-3-2006 - Held that:- applicant had calculated and paid CVD component of the total duty availing exemption Notification No. 2/2008-C.E., dated 1-3-2008 and exemption Notification No. 4/2006-C.E., dated 1-3-2006 for clearance of LABSA & Spent Sulphuric Acid in DTA respectively. We find that a clarification was issued vide F.No. DGEP/EOU/03/2007 dated 2-4-2008 by the Addl. Director General (EP) under C.B.E. & C., Department of Revenue, Ministry of Finance, Govt. of India, clarifying that the applicant could avail exemption Notification under Section 5A of the Central Excise Act, 1944 for the purpose of computation of CVD to be paid by EOU on the goods cleared in DTA. It is opined that the restriction on EOU for applying exemption issued under Section 5A of the Central Excise Act is for the purpose that EOU should not pay excise duty only as in the case of clearances from DTA units, unless so intended. Applicant could able to make out a prima facie case for total waiver of pre-deposit of duty and penalty. Accordingly, the pre-deposit of duty and penalty is waived and its recovery stayed during the pendency of the appeal - Stay granted.
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