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2013 (4) TMI 589 - AT - Central ExciseWaiver of pre-deposit - Violation of conditions of Notification No. 23/2003-C.E - Violation of Foreign Trade Policy - Held that:- Regarding Violation of conditions of Notification No. 23/2003-C.E - Held that:- We find that Notification No. 23/2003-C.E. only talks about clearances of the goods to the person who is holding an advance release order or advance licence in terms of para 4.1.1 of the export policy. It is undisputed in this case that the clearances affected by the appellant was to advance licence holder who has been producing the advance release orders to the appellant, who in turn produced the same to the jurisdictional authoritie - Appellants have been following the provisions of Notification No. 23/2003-C.E. correctly for all the clearances made to advance licence holders. As regards the violation of the paras 6.8 & 6.9 of the Foreign Trade Policy, we find that it is a settled law that such violations, if any, can be only adjudged by the DGFT authorities. We also find that the appellant had been clearing the goods under advance licence/advance release order, during the period 2005 to 2008 while the show cause notice has been issued on 18-3-2010 which seems prima facie to be time barred, inasmuch as the clearances were countersigned by the range Superintendent in-charge of the appellant’s factory. Prima facie - We find that the appellant has made out a case for the complete waiver of the pre-deposit of the amounts involved - Application for the waiver of pre-deposit of the amounts involved is allowed - Recovery thereof stayed till the disposal of appeal.
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