TMI Blog2017 (9) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... ittance? - Held that: - In case of Maruti Cottex Limited [2004 (12) TMI 215 - CESTAT, BANGALORE], the Tribunal held that the clearances to DFRC holders and also to supplies against foreign exchange cannot be treated in par with clearances permitted by the department for sale to DTA. It was found that sale in DTA against foreign exchange would be covered under para. 9.10(b) and would count against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gate of the Customs duty under proviso to Section 3(1) of the Central Excise Act, 1944 ? ( 2) Whether or not the goods manufactured by a 100 % EOU can be removed as other supplies in DTA to customs without payment of duty for fulfillment of the export obligation in terms of para 9.10(b) of the EXIM policy 19972002 and receipt of payment thereof in foreign exchange can exempt them from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The department held a belief that on such clearances, the assessee was required to pay excise duty equivalent to customs duty payable on the like goods when imported. The adjudicating authority confirmed the duty and penalty demand, upon which, the assessee approached the Tribunal. The Tribunal by the impugned judgment reversed the judgment of the adjudicating authority, upon which, the departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the policy. This decision of the Tribunal in case of Maruti Cottex Limited (supra)was confirmed by the Supreme Court by a brief speaking order and it was observed as under : We have heard learned for the parties at length. The matters are squarely covered by the judgment in the case of Virlon Textile Mills Ltd. v. Commissioner of Central Excise, Mumbai reported in 2007(211) ELT 353 (SC) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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