2005 (12) TMI 316

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....vocates, for the Appellant. Shri Manoj Krishna, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides, and considering that the core issue in this appeal revolves around whether deemed export can be reckoned for considering the DTA quota for a 100% EOU. The Commissioner, vide the impugned order before us, relies on the decision of Sanju Silk Mills Pvt.....

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....r clearly notes that the decision in the case of Ginny cited supra was rendered in the context of Notification No. 8/97 and the same is not pari materia to Notification No. 2/95. He has also given a finding that DTA sales made by the appellants has exceeded 50% of FOB value of exports. Since the notification refers to the free on board value of export and export means "taking out of India to a pla....

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....issued by the Finance Ministry while determining entitlement to duty exemption. It is significant that the notification links the exemption to value of exports and not to the value of the clearances allowed by the Development Commissioner. The notification also speaks of the satisfaction of customs authorities not that of the Development Commissioner." 3. In view of the clear distinction b....

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.... find at this prima facie stage we have no reason not to consider deemed exports for reckoning the DTA quota. On the other hand, the issues which the Commissioner relies upon, which the ld. D.R. points out from the order, i.e., there was no permission obtained from the Development Commissioner and also deposited any NFE achieved. We find the ld. Advocate has made a submission that the post facto a....