2008 (6) TMI 514

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..... -2008 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri J.C. Patel, Advocate, for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. The appellant is a 100% EOU and cleared certain goods to Domestic Tariff Area after obtaining permission from the Development Commissioner. Show cause notice issued proposing to a .....

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..... ments of Tribunal in his own case and also in the case of Cadila Healthcare Ltd. v. CCE, Vadodara as reported in 2008 (224) E.L.T. 108 (Tri-Ahmd.), wherein it was held that value of DTA clearances need not be same as value of export. Since in this case also, no evidence has been brought out to show that transaction value is not manipulated one, appellants deserve relief. Learned DR cited following .....

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