TMI Blog2018 (10) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court dated 31.1.2018 is hereby recalled. All these appeals are restored to their original number and be listed before this Court on 26th November, 2018. Review petitions allowed. - R.P Nos.374, 375 and 376 of 2018 - - - Dated:- 10-10-2018 - S. C. Sharma And Virender Singh JJ. For the Petitioners : Shri Prasanna Prasad, learned Counsel alongwith Shri Amol Shrivastava, learned Counsel For the Respondents : Shri Alok Bharthwal, learned Counsel ORDER Heard. 2. Regard being had to the similitude in the controversy involved in the present cases, the review petitions are analogously heard and by a common order, they are being disposed of by this Court. Facts of Review Petition No.374 of 2018 are narrated hereunder: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.1997). Therefore the benefit of NIL duty is available irrespective of the fact whether DTA sale entitlement is available with the unit or not. Under the circumstances, this office feels that the value of such clearance cannot be counted against DTA sale entitlement in terms of para 6.8(e) of ETP and notification 23/2003-CE dt. 31.03.2003. 14. He has further drawn our attention to the decision of the Apex Court in the case of Virlon Textile Mills Ltd. vs. Commissioner of Central Excise, Mumbai reported in 2007 (211) ELT 353 (SC). Para-9 of the aforesaid decision reads as under :- Accordingly, the civil appeal filed by the appellant herein stands allowed. The impugned judgement of the Tribunal is set aside and the matter is remitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against M/s STI India Ltd., Sonvey Indl Area, Rau, Indorereg.... Sir, Please refer to your letter No.C. No.V(52) 15-01/06/Adj.-I/22462 dated 04.10.2006 on the above noted subject, and to say that the contents of the letter have been examined. The letter of even number, dated 06.12.2005 issued to the Joint Director, DGCEI, Regional Unit, Indore is hereby withdrawn. You are requested to take appropriate action under the Customs Central Excise Laws. 2. It is pertinent to mention that the interpretation of the office of Commissioner of Customs Central Excise of Para 6.8(e) does not appear to be correct. In terms of para 6.8(e), cotton waste upto notified SION shall be included in the DTA sale upto 50% of the FOB value of exports a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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