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Commissioner, Central Excise Commissionerate Versus M/s Euro Cotspin Ltd.

2016 (9) TMI 615 - PUNJAB & HARYANA HIGH COURT

Whether the Tribunal is justified in holding that “Para 9.9 (a) of the policy provides that unless specifically prohibited in the LOP/LOI, rejects may be sold in the Domestic Tariff Area on the basis of records maintained by the unit and on prior int .....

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n and were sold. The company, presently, existing only on papers. Thus, it is not appropriate to go into the issue raised by the revenue in the present appeal - appeal dismissed. - In case the stand taken by the counsel for the respondent is foun .....

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ant Mr. Jagmohan Bansal, Advocate for the respondent ORDER Rajesh Bindal J. The present appeal has been filed by the revenue raising the following substantial question of law arising out of the order dated 9.10.2003, passed by Customs, Excise & S .....

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c Tariff Area on the basis of records maintained by the unit and on prior intimation to the Customs Authority and that only sale of rejects above 5% of the FOB value of exports shall be counted against DTA sales , when the facts and law is otherwise? .....

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der passed by Hon'ble the Supreme Court in Civil Appeal Nos. 4479-4488 of 2008-Commissioner of Central Excise, Nagpur v. M/s Vidarbha Veneer Industries Ltd. and others, decided on 18.7.2016, he submitted that when nothing is available with the re .....

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