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2011 (3) TMI 431 - SCH - Central ExciseAppeal to Appellant Tribunal - 100% EOU - Sale of finished goods to DTA manufactured out of indigenous goods - Held that:- the issue raised in the appeal had already been decided against the revenue vide its earlier decision in the case of M/s. Ginni International Ltd. [2001 -TMI - 50798 - CEGAT, NEW DELHI] wherein it was held that: once the Development Commissioner has allowed them the permission to sell the goods up to a fixed value in the DTA, the Revenue cannot disallow the clearance and demand Central Excise duty on the ground that the entitlement was required to be restricted to 50% of the FOB value of Physical Exports. - Decided in favoue of assessee.
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