https://www.taxtmi.com/caselaws?id=166958 For computing the 50% domestic tariff area sales limit under the relevant exemption notifications, the value of deemed exports was held not to be excluded. The Tribunal followed its earlier majority interpretation, noting that the prior decision had not been stayed by any higher forum and that no contrary material was shown to displace its application. On that basis, the same construction was applied to the exemption threshold, and the Revenue's challenge failed. en-us Wed, 25 Aug 2010 00:00:00 +0530 Fri, 27 Jul 2018 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166958 For computing the 50% domestic tariff area sales limit under the relevant exemption notifications, the value of deemed exports was held not to be excluded. The Tribunal followed its earlier majority interpretation, noting that the prior decision had not been stayed by any higher forum and that no contrary material was shown to displace its application. On that basis, the same construction was applied to the exemption threshold, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166958