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TMI Blog2019 (7) TMI 1799X X X X Extracts X X X X X X X X Extracts X X X X ..... e Order-in-Original as regards evidence of the assessee's achieving positive NFE. The assessee also did not mention in their submission as to what kind of documents they produced in support of their achievement of positive NFE and the Adjudicating Authority is silent about such document and type of verification conducted by the Department in this regard. (ii) The assessee obtained permission from the Development Commissioner for DTA sale under Para 6.8(k) of FTP 2004-09 whereas they affected DTA sale actually under Para 6.8(h) of FTP 2004-09. The Adjudicating Authority did not mention whether any verification was conducted to ascertain that the Development Commissioner accepted declaration of the assessee made to him claiming that they wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od November 2006 to June 2008 Duty Demand Rs. 5,06,18,918.00 19.01.2009 July 2008 to 20th October 2008 1,21,54,218.00 Total - 6,27,73,136.00 6. The adjudicating authority dropped the proceedings initiated by the above two show cause notices. Hence the present appeal before the Tribunal. 7. The learned Authorized Representative appearing on behalf of the appellant department submits that the concessional rate of duty as prescribed under Notification No.23/2003-CE dated 31.03.2003 is not applicable in the present case since the goods were not cleared to the DTA in accordance with the provisions of FTP 2004-09 or following the conditions as laid down in the Notification. Therefore the goods cleared to DTA woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act, 1944 for making DTA clearance of jute yarn in contravention of para 6.8 of Foreign Trade Policy, 2004-2009 and thereby forfeiting claim of exemption under notification No.23/03 dated 01/03/03 vide its entry serial No.16 and condition 10. This contravention was high lighted in the show cause notices by showing that their DTA clearances were far in excess of 50% of the FOB value of their export. Correspondences available on record show that permission of DTA clearances was given under para 6.8 (k) of FTP 2004-2009 which required them to restrict these clearances up to 50% of the FOB value of their export. Two letters dated 16/11/06 and 27/06/07 of Development Commissioner addressed to the noticees are available on case record which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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