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2014 (2) TMI 496 - AT - Central ExciseWaiver of pre-deposit of the amount of Excise duty - Confirmation of duty arose on the ground that the appellant as an 100% EOU, herein had cleared the goods to DTA based upon the positive achievement of the NFE during the period 2005-2006 to 2009-2010, without having any permission from the DGFT authorities - Held that:- Development Commissioner has not retrospectively granted any permission for DTA sales to the appellant for the period in question. In the absense of any authorization, we are of the view that the Department is correct in demanding the duty at the full rate on their total clearances done by the appellant to DTA - appellant needs to be put to some condition for hearing and disposing the appeals - Conditional stay granted.
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