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2016 (11) TMI 688 - AT - Central ExciseDemand of duty - EOU - clearances of the cotton waste made to DTA exceeding the permission granted to them by DGFT - Held that: - we find that for the period 29.5.2000 to 31.3.2003, the DTA sale limit as per the permission, has been reduced by the value of the cotton waste sold by the appellant; same is the case for the period 1.4.2001 to 31.3.2002. On perusal of the judgment of the Tribunal in the case of Nahar Industries Enterprises Ltd. vs. CCE [2003 (2) TMI 97 - CEGAT, NEW DELHI], we find that for the period in question in the case in hand, the judgment would apply in its full force. If the value of the cotton waste sold for the period 2000-01 and 2001-02, is reduced, the appellant has not exceeded the limit of the permission for clearance to DTA, by the DGFT authorities - appeal allowed - decided in favor of appellant-assessee.
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