2001 (5) TMI 660

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....e, for the Appellant. Shri Arun Chopra, JDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. -  This appeal is directed against the Order-in-Original No. NEPZ/Customs/03/60/90/Pt. II, dated 29-5-2000. As per that order, the Commissioner confirmed the demand of Rs. 2,93,68,904/- claimed in the Show Cause Notice. 2. The appellant applied to the Development C....

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....7/92B, dated 29-9-1995 this Tribunal set aside the order and remitted the matter for fresh consideration. Operative portion of the order of remand reads as follows : "Since exemption is applicable in terms of Notification 133/94 and in view of the contention of the party that net foreign exchange earned by them by rendering such consultancy service constituted export earnings as permitted by th....

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....sioner and he passed the order impugned in this appeal. While passing that order, the Commissioner took the view that the foreign exchange earned by the appellant was not on account of sale of "goods" produced utilising 2200 computer system. This finding is under challenge. 4. The short question that arises for consideration is whether the foreign exchange earned by the appellant was out o....