BONY POLYMERS Vs. COMMISSIONER OF CENTRAL EXCISE, DELHI

JUDGEMENT

(1.) THE facts leading to this appeal and stay application are, in brief, as under.

(2.) Heard both the sides in respect of stay application.

(3.) SHRI S.R. Meena, the learned Departmental Representative, opposed the stay application by reiterating the findings of the Commissioner (Appeals) in the impugned order and emphasised that the appellant do not satisfy any one of the conditions subject to which the exemption under Notification No. 23/2003 -C.E. is available in respect of DTA clearances, inasmuch as - neither the DTA clearances have been made in terms of sub -para (a), (d), (e) and (g) of para 6.8 of the Foreign Trade Policy nor the goods sold into DTA are similar to the goods exported nor during the period of DTA sales i.e. during the period October 2006 to October 2007, the appellant had achieved the positive net Foreign Exchange earning. He also pleaded that the appellant have suppressed the relevant facts from the department by not disclosing that while they are selling only O -Rings falling under Chapter 40 into DTA against advance DTA sales permission, the products being exported are totally different. He, therefore, pleaded that this is not the case for waiver from the requirement of pre -deposit.