TMI Blog2014 (9) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. (2005 (10) TMI 128 - CESTAT, NEW DELHI), we are of the prima facie view that the clearance effected by way of deemed exports can be taken into account for computing the DTA entitlement. Thus, the appellant has made out a prima facie case for waiver of pre-deposit of the dues adjudged against them. Accordingly, we grant waiver from pre-deposit of the dues adjudged against the appellant and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken into account and thus the appellant exceeded the DTA entitlement. Aggrieved of the same, the appellant is before us. 2. The learned Counsel for the appellant submits that this Tribunal in the case of Amitex Silk Mills Pvt. Ltd. Vs. Commissioner of Central Excise, Surat-I 2006 (194) ELT 344 (Tri-Del) affirmed by the Hon'ble Apex Court had taken the view that deemed exports also have to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the duty demand is sustainable in law. 4. After considering the submissions made by both sides and also noting the decision of Hon'ble High Court of Gujarat in the NBM Industries and Gujarat Fashion cases (supra) and the Tribunal's decision in the case of Amitex Silk Mills Pvt. Ltd. (supra), we are of the prima facie view that the clearance effected by way of deemed exports can be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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