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2014 (6) TMI 128 - AT - Central Excise100% EOU - DTA Clearances - whether the appellant is eligible to clear into DTA 50% of their FOB value of exports of deemed exports or not - Held that:- in the case of Gandhi Fibers, this bench vide order dt. 11.06.2009 relying upon the judgment of Virlon Textile Mills Ltd. had allowed the appeal of the assessee holding that assessee is eligible to clear goods to Domestic Tariff Area by taking 50% of the deemed exports value as their eligibility. It is noticed that this judgment of the Tribunal has attained finality in the hands of Apex Court. Since the issue is covered by the judgment of Hon’ble High Court of Gujarat in the case of Gandhi Fibers [2010 (12) TMI 797 - GUJARAT HIGH COURT ] and as also in the case of NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] and Amitex Silk Mills Pvt. Ltd. [2005 (10) TMI 128 - CESTAT, NEW DELHI], we find that the impugned order is incorrect - Decided in favour of assessee.
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