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2017 (5) TMI 880 - CESTAT NEW DELHI100% EOU - DTA sale subject to permission from the Development Commissioner Noida SEZ - The Revenue authorities took the view that the goods cleared in DTA by the assessee were not conforming to the permission granted by the Development Commissioner for DTA sale - demand - whether the DTA clearance made by the assessee were in terms of the LOP granted by the Development Commissioner? - Held that: - The DTA sale of finished products is permissible in terms of para 6.8 of the FTP 2009-14. The Development Commissioner has granted permissions for DTA sale from time to time on the basis of the export obligation fulfilled by the assessee in various Financial years - it is necessary for the Customs authorities to monitor and ensure that the concessional rate of duty in terms of notification no. 23/2003-CE is extended only to the goods cleared in DTA by the EOU within the limits specified by Development Commissioner. It is a corollary to the above statement that the limit upto which concession is permitted is required to be determined in the same terms in which the permission for DTA sale has been given by the Development Commissioner. The entitlement for concessional duty is required to be evaluated strictly in terms of the various permissions granted by the Development Commissioner. We note that in the impugned order dated 20.02.2015 the method adopted for determining the concessional duty benefit is not in accordance with the specific permissions granted by the Development Commissioner. We also note that the stand adopted by the Ld. Commissioner (A) in the impugned order dated 19.04.2016 is also strictly not in conformity with the DTA permission. The impugned orders are required to be set aside and the issue remanded back to the Ld. Jurisdictional Commissioner for re-determining the eligibility for the concessional N/N. 23/2003-CE strictly in terms of the permissions granted by the Development Commissioner - appeal allowed by way of remand.
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