TMI Blog2002 (9) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Area (DTA) on payment of appropriate duty as applicable from time to time at the rate for the time being in force as per the norms of the Exim Policy prevalent at the material time and under the procedures laid down for 100% EOUs. The unit is registered as 100% EOU with the Development Commissioner, Kandla Free Trade Zone. According to the Notification No. 2/95-C.E., dated 4-1-95, 100% EOUs are liable to pay excise duty leviable under Sec. 3 of the Central Excise Act equal to 50% of each of the duties of Customs, leviable under the Customs Act or under any law for the time being in force, read with any Notification in respect of the duty so chargeable on the like goods produced or manufactured outside India if imported into India, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounts. 2. Since the issue in dispute is, as to whether it is only actual or physical exports that is to be taken into account, or even deemed export can be taken into account, we waive the pre-deposit of duty and proceed to hear and dispose of the appeals themselves with the consent of both the sides. 3. We find that in the case of Ginni International Ltd. v. CCE, Jaipur [2002 (139) E.L.T. 172], the Tribunal has held that once the 100% EOU has submitted the permission to sell goods manufactured by them in DTA in accordance with Paragraph 9.9 of the Exim Policy, the Government cannot go beyond such permission and dispute the value of clearance allowed by the competent authority which in this case is Development Commissioner. The relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants that once the Development Commissioner has allowed them the permission to sell the goods up to a fixed value in the DTA, the Revenue cannot disallow the clearance and demand Central Excise duty on the ground that the entitlement was required to be restricted to 50% of the FOB value of physical exports. If the Revenue is of the view that the value of deemed export should not have been taken into consideration for arriving at the value of goods to be allowed to be sold in the DTA, the matter should have been taken up with the Development Commissioner who had initially accorded the permission to the appellants. This has been the consistent view of the Appellate Tribunal wherever the permission under the Central Excise Act/Rules or No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance allowed by the competent authority in this case Development Commissioner, NEPZ, Noida. It is not the case of the Revenue that the demand of duty has been confirmed for not complying with any other condition of the Notification No. 8/97-C.E. We do not agree with the contention of the learned DRS that Rule 100A or 100E of the Central Excise Rules empowers the Central Excise Authorities to check whether the value of goods cleared in the DTA by the appellants is correct or not. The appellants have shown that they had been permitted by the proper officer under Rule 100A to remove the excisable goods under letter dated 7-1-2000 of the Central Excise Division. They have also submitted and which has not been rebutted by the Revenue that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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