2005 (7) TMI 404

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....istian, Advocate, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing both sides and finding, that the core issue in these appeals filed by 100% EOU's against similar order and dispute as regards the eligibility of the clearances made out of the EOU is of Polyster yarn & Gray fabric waste arising on the EOUs, to benefi....

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.... contrary position. A specific plea has been made before us that the said clearances would be within the prescribed limits of and would be satisfying the criteria for claim of exemption under Notifications 8/95 and 13/98, if that was considered & verified. (b)     Reliance is placed on the decision giving International [2002 (139) E.L.T. (172)] and the other catena of decisi....

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.... calculating the DTA sale quota of 5% or & 50% as applicable. We agree, the size cannot be equated with the offspring. We also find that even NEFP calculations could be reckoned with the clearances of supplies made under para 9.10. We find force in the agreement advanced by the ld. Advocate that Sanju Silk Mills Ltd. [2004 (163) E.L.T. 217] & Opal Fabrics [2004 (164) E.L.T. 70] were decisions arri....

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....uty has to be separately determined & for this matter the orders are to be set aside & matters remitted for de novo decisions after hearing the appellants. (e)     Since we are remanding the matter, the plea of eligibility of other Notification 125/84 in the facts herein and or application of the decision in case of Morarji Brahmarani A/757-761/WZB/2005 C-III/20-5-05 on the ....