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2014 (7) TMI 737 - AT - Central ExciseConcessional rate of duty under Notification No.23/2003-CE dated 31.3.2003 - Violation of condition of notification - Non achievement of the positive Net Foreign Exchange - Held that:- The NFE calculations for the corresponding year were enclosed as relied upon document along with the show-cause notice issued to the appellant and, therefore, the appellant cannot take plea that they did not know that they had not achieved positive NFE during the year 2003-04 and 2004-05. amendment to the Foreign Trade Policy for computation of NFE on 5 years block basis came only in 2008 and prior to that, NFE was required to be calculated on a year-to-year basis. In the present case, the demand pertains to the year 2003-04 and 2004-05 - The condition of the notification is that the appellant should have achieved positive NFE. It is for the appellant to prove achievement of positive NFE before claiming the benefit of exemption. In the present case, the appellant has not fulfilled this condition - appellant has not made out a prima facie case grant of stay - stay granted partly.
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