2014 (9) TMI 28

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..... No. PUN-EXCUSE-003-APP-318-13-14 dated 27.11.2013 passed by the Commissioner of Central Excise (Appeals), Pune-III. Vide the impugned order, the learned lower appellate authority has upheld the duty demand confirmed against the appellant M/s Rishi Laser Ltd. for an amount of Rs. 11,37,898/- along with interest thereon and imposing equivalent amount of penalty on the ground that for computing the D .....

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..... d, therefore, stay be granted. 3. The learned Addl. Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities and submits that as per the clarification given by the DGFT in 2009 for computation of DTA entitlement, only actual export needs to be taken into account and not deemed export. In this view of the matter, it is his contention that deemed export should no .....

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