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2014 (2) TMI 58 - HC - Central ExciseWaiver of the pre-deposit - Suppression of facts - Violation of the conditions of the Notification No.31/2007-C.E.(NT) dated 02.08.2007 - Held that:- From the series of communications sent by the Development Commissioner to the Central Excise Authorities as well as Director General of Foreign Trade, it is evident that the assessee is a 100% Exported Oriented Unit. It would be of relevance to refer to the observations contained in the various communications sent by the Development Commissioner, wherein, it has been observed that the Central Excise Authorities stand is that the DTA has not registered with the jurisdictional Central Excise and hence they cannot not be issued CT-1 Form; but the unit claims that since the DTA units involved in this transaction are garment exporters yet they are exempted from Excise registration. It is further stated that the assessee is facing difficulties in their day to day affairs due to the conditions stipulated by the Central Excise Authorities and the assessee has requested the authorities to take up their grievance with the appropriate authorities. In the communication of the Development Commissioner dated 24.10.2013 addressed to the Commissioner of Central Excise, Chennai, it has been observed by the Development Commissioner that the goods cleared into the DTA under clause 6.9(g) of the Foreign Trade Policy is used by the garment exporters meant for manufacture and exports and it is a deemed export and they are also paying for the goods in foreign exchange in terms of the said condition and the Notification 31 (2007) also provides for verification of foreign exchange remittance with reference to Bill of Lading, Form-II etc., and in view of the peculiar circumstances, request was made to the Commissioner of Central Excise that the sales effected by the assessee may be treated as deemed exports and help the assessee to reduce the hardship faced by them and the stand taken by the Central Excise negates the facility provided by the exim policy - assessee has made out a prima facie case in its favour and satisfied with the grounds raised by the assessee - Stay granted.
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