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2010 (7) TMI 1119 - CESTAT BANGALORE

2010 (7) TMI 1119 - CESTAT BANGALORE - 2016 (335) E.L.T. 688 (Tri. - Bang.) - E/295/2009 - Final Order No. 1067/2010 - Dated:- 15-7-2010 - Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri K.S. Chandrasekar, JDR, for the Appellant. Shri Prakash Shah, Advocate, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against the Order-in-original No. 25/2007-08(RS), dated 30-9-2007. 2.1 The relevant facts that arise for consi .....

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Grey Fabrics - 12% AV - Notification No. 20/98, dated 18-7-1998. 3. Polyester Grey Fabrics - 30% AV - Notification No. 8/97-C.E., dated 1-3-1997. 4. Polyester Grey Fabrics - 35% AV - Notification No. 2/95-C.E., dated 4-1-1995 2.2 Another show cause notice dated 7-8-2000 bearing the same file number was issued on identical grounds for which permission had been granted by Development vide permission No. 8/EOU- 407/VEPZ/99, dated 28-12-1999 to effect DTA sales of a value of ₹ 1,95,64,80 .....

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f by Development Commissioner was not in accordance with Exim Policy; therefore the impugned clearances were to be treated as over & above the permissible limit under Para 9.9(b) and as a consequence ineligible for concessional rate of duty mentioned hereinbefore. 2.4 Duty was demanded under proviso to sub-section (1) of Section 3 of Central Excise Act, 1944 equal to aggregate to duty of customs leviable under Customs Act, 1962 as follows : - Cotton/Polyester Grey Fabrics Poly. Filament .....

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the clearances effected over and above permissible DTA limits. Penalties were also sought to be imposed under Rules 9(2) and 209(1)(a) & 209(1)(d) of Central Excise Rules, 1944. 3. The assessees in the written reply contested the show cause notice on various grounds. The adjudicating authority, after hearing the assessee and carefully perusing the records, came to the conclusion that the proceedings initiated by the show cause notice need not to be proceeded and dropped the proceedings .....

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ular of the Board was upheld by the Hon ble High Court of Chennai in the case of BAPL Industries Ltd. v. UOI [2007 (211) E.L.T. 23 (Mad.)]. It is the submission that in the case of D.K. Polyn Industries v. CCE, Surat [2006 (205) E.L.T. 1140], the Tribunal has held that the benefit of Notification Nos. 2/95-C.E. and No. 13/98-C.E. would be applicable to only actual physical exports and not to deemed exports. It is the submission that in view of the above, the Order-in-Original dated 30-9-2007 pas .....

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-Del.)] is covering the issue wherein a majority opinion has held the value of the deemed export is not to be excluded while determining FOB value of the export in DTA sales. It is his submission that this decision in Amitex Silk Mills Pvt. Ltd. case has been upheld by the Hon ble Supreme Court by dismissing the Civil appeal as reported in 2010 (254) E.L.T. A98. 6. We have considered the submissions made by both sides and perused the records. 7. The issue involved in this case is wheth .....

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ort of arguments already discussed hereinbefore. 1. 2002 (139) E.L.T. 172 (T) - Ginni International Ltd. v. CCE 2. 2003 (152) E.L.T. 123 (T) - Shabnam Synthetics Ltd. v. C.C.E. 3. 2003 (158) E.L.T. 300 (T) - Kurt-O-John Shoe Components (I) P Ltd. v. CCE 4. 2004 (178) E.L.T. 644 (T) - Pasupati Spinning & Weaving Mills Ltd. v. CCE the SCN rests on the basic premise that DTA entitlement of the assessee should be 50% of value of physical exports and not as calculated i.e. physical exports plus c .....

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cular No. 122/95-Cus., dated 28-11-1995. There is nothing on record that such a step has been taken. In absence of such action the permission granted by Development Commissioner subsists and SCN is rendered superfluous. In addition to case laws quoted by the assessees a recent judgment of CESTAT in the case of CCE, Hyderabad v. Sanghi Spinners (I) Ltd.; reported as 2007 (209) E.L.T. 43 (T) holds that permission granted to dispose of goods manufactured by them in DTA in terms of norms stipulated, .....

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