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2014 (9) TMI 28 - AT - Central ExciseComputation of DTA entitlement - demand export to be considered or not - Held that:- High Court of Gujarat in the NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] and Gujarat Fashion cases (2014 (2) TMI 57 - GUJARAT HIGH COURT) and the Tribunal's decision in the case of Amitex Silk Mills Pvt. Ltd. (2005 (10) TMI 128 - CESTAT, NEW DELHI), we are of the prima facie view that the clearance effected by way of deemed exports can be taken into account for computing the DTA entitlement. Thus, the appellant has made out a prima facie case for waiver of pre-deposit of the dues adjudged against them. Accordingly, we grant waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted.
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