TMI Blog2014 (3) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... d against them, but in view of the clear facts available in the present case and the legal issue having been decided till Apex Court, we deem it fit, in the interest of justice, to allow the appeal last to raise the ground challenging confirmation of duty - Following decision of AMITEX SILK MILLS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SURAT-I [2005 (10) TMI 128 - CESTAT, NEW DELHI] - Dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the Revenue, while calculating the quantum of clearance of the goods in DTA, 50% of the FOB value of exports i.e. physical exports has to be taken into consideration, without taking into account the value of deemed export. 2. In view of the above, proceedings were initiated against the appellant for payment of Excise duty equivalent to aggregate value of Customs duty. The said proceedings r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he majority order of the Tribunal in the case of Amitex Silk Mills Pvt. Ltd. v. C.C.E., Surat - 2006 (194) E.L.T. 344 (Tri.-Del.), laying down that the computation of DTA sales permissible up to 50% of the FOB value of export are required to be made by taking into account the value of deemed export also. The appeal filed by the Revenue against said order of the Tribunal was dismissed by Hon ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he physical export cannot be equated with deemed export and for computing the DTA sales, the deemed sales cannot be taken into consideration. 6. After carefully considering the submissions made by both sides, though we find that the appellant before Commissioner (Appeals), had restricted their arguments only in respect of penalty and interest and have nowhere raised any ground challenging the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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