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2010 (2) TMI 1136 - HC - Central ExcisePre-deposit - Interpretation of statute - deemed exports - scope of Export - Section 2(18) of Customs Act, 1962 - Held that:- The Tribunal observed that since the issue in dispute was, as to whether it is only actual or physical exports, or even deemed export can be taken into account. The pre-deposit of duty was required to be waived and appeals itself are required to be disposed of with the consent of the parties. The Tribunal, further, observed that in the case of Ginni International Ltd. v. Commissioner of Central Excise, Jaipur [2001 (9) TMI 165 - CEGAT, COURT NO. IV, NEW DELHI], the Tribunal has held that when 100% EOU has submitted the permission to sell goods manufactured by them in DTA in accordance with para 9.9 of the Exim Policy, the Government cannot go beyond such permission and dispute the value of clearance allowed by the Competent Authority which in that case is Development Commissioner. There is no question of law, much less any substantial question of law arises, out of the order of the Tribunal - appeal dismissed.
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