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TMI Blog2003 (10) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both the sides. 2. These applications filed by the applicants for waiver of pre-deposit of duty and penalty. 3. The brief facts of the case are that the appellants are 100% EOU engaged in the manufacture of Polyethylene Terepthalate Chips. The appellants were clearing Polyethylene Terepthalate Chips for manufacture of Perfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of Notification No. 2/95 and confirmed the demand and imposed the penalty on them. 4. The appellants filed the appeal before the Commissioner (Appeals) along with the application for waiver of pre-deposit of duty and penalty. The Commissioner (Appeals) directed the appellants to deposit a sum of Rs. 4 crores for hearing of the appeal. The appellants failed to comply with the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s applicable to the goods which were cleared by 100% EOU on stock transfer basis to their other unit. Now the Board's Circular No. 38/2003-Cus., dated 6-5-2003 clarified that the benefit of the Notification No. 2/95-C.E. is available to such goods. For ready reference, the Circular of the Board is extracted as under :- "2. The matter has been examined by the Board. Notification 2/95-C.E., da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loosely used in the Exim Policy and there is no definition of DTA sale in the Policy. Appendix 14-IH (or 42) clarifies that it not only covers transfers through sales to DTA units but also through other means. It would be illogical to contend that the concession is available if the goods are transferred on sale to an independent unit but it would not be available when removed on stock transfer to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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