Per Dr. S.L. Peeran : This Revenue's appeal arises from Order-in-Original No. 73/2003 dated 31.12.2003 by which the Commissioner of Central Excise & Customs, Hyderabad after due examination of the entire matter dropped the show cause notice issued to the assessee demanding duty in respect of clearance made by them to the Domestic Tariff Area (DTA) in terms of the permission granted by the Development Commissioner, VEPZ, Visakhapatnam in terms of Paragraph 9.9 (b) of EXIM Policy 1997-2002. The findings recorded by the Commissioner in the impugned order at Paragraphs 22 to 29 are reproduced below:-

22. I have carefully gone through the records of the case, the assessee's reply, their submissions at the time of personal hearing and the relevant case laws. The issue of the demand is anchored on the following wordings of Para 9.24 of Handbook of Procedures 1997-2002. " If a unit manufactures and exports several products, bunching of such products for disposal in the DTA may be permitted provided that the total sale effected is within the overall ceiling. DTA sale of an individual item in a bunch shall, however, not exceed the normal percentage entitlement for that item as provided u