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2012 (12) TMI 226 - CESTAT AHMEDABADCalculation of entitlement of DTA sale - 100% EOU - Exim Policy - whether deemed export is equivalent to physical export - held that:- Tribunal in its impugned order held that once Development Commissioner giving permission to the appellant, a 100% EOU, to sell goods in DTA up to a specified value. Revenue cannot go beyond the permission and dispute it holding that for fixing the limit only physical exports and not deemed exports should have been taken into account - no merit in the appeal filed by the Revenue and accordingly, reject the same. Decision in GINNI INTERNATIONAL LTD. Versus COMMISSIONER OF C. EX., JAIPUR [2001 (9) TMI 165 - CEGAT, COURT NO. IV, NEW DELHI] followed.
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