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2017 (2) TMI 479 - HC - Central Excise100% EOU - Time limitation - Whether the Tribunal is justified in dismissing the appeals filed by the revenue following Larger Bench decision in the case of CCE v. LML Ltd., Scooter Division, [2002 (6) TMI 59 - CEGAT, COURT NO. I, NEW DELHI] without considering the appeal of the revenue filed within limitation on merits solely on the ground that the appeals were filed much after orders were passed in the appeal of the assessee? Held that: - when in respect of 100% EOU Permission to sell goods manufactured by them in DTA in accordance with paragraph 9.9 of the EXIM Policy, Government cannot go beyond such permission and dispute the value of clearance allowed by the competent authority, which in the case was the Development Commissioner. In view the decision in case of Commissioner of C. Ex. & Cus. Versus Sabnam Synthetics Ltd. [2010 (2) TMI 1136 - GUJARAT HIGH COURT], no fruitful purpose would be served in remanding the matter to the learned tribunal to consider the issue on merits which is already concluded against the revenue in view of the decision of the Hon'ble Supreme Court in the case of Virlon Textile Mills Ltd. Versus Commissioner of Central Excise, Mumbai, [2007 (4) TMI 6 - SUPREME COURT OF INDIA] as well as decision of the Division Bench of this Court in the case of very assessee and against the very impugned judgement and order passed by the adjudicating authority [2010 (2) TMI 1136 - GUJARAT HIGH COURT]. Appeal dismissed - decided against Revenue.
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