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2014 (3) TMI 700 - AT - Central ExciseDenial of exemption in terms of Notification No. 125/84-C.E., dated 26-5-1984 - Clearances against DFRC - Clearances under the permitted DTA quota by Development Commissioner - Held that:- Supply of goods to DFRC holders are considered to be as deemed export as per EXIM Policy and the same are not covered by the permission given for DTA sales and as such have to be treated as “goods not allowed to be sold in India”. Consequently, all the decisions have held that such clearances attract exemption in terms of Notification No. 125/84-C.E., dated 26-5-1984 - in any case, such clearances were exempt under Notification No. 125/84-C.E., dated 26-5-1984. Accordingly, the duty confirmation against the appellant is not called for and the same is, accordingly, set aside - Decided in favour of assessee.
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