2006 (1) TMI 392

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....r the Appellant. Shri R.B. Pardesi, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides at length. The appellant M/s. Kay Bee Tex Spin Ltd. is an 100% E.O.U. in which Shri Manoj Omprakash Goel is Director. The appellant E.O.U. has cleared the impugned goods after obtaining permission of the Development Commissioner under Para 9.10(b) of the Exim p....

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....khs (5) Shri Juned Bilal Memon Rs. 5 Lakhs. 2. After considering submissions from both sides and perusal of case records as well as cited case laws, we are of the opinion that clearances of the impugned goods from 100% E.O.U. to the last three appellant's above named has no doubt been made against receipt of foreign exchange. However, such clearances cannot be treated as exports in view o....

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....above :- (1)     Jumbo Bag Ltd. v. C.C.E., Chennai - 2005 (184) E.L.T. (Tri.-Chennai) (2)     Pooja Tx Prints P. Ltd. & others v. C.C.E., Surat - Order No. A/1816 to 1833/WZB/05/C-III, dated 20-6-2005 (3)     Gujarat Sico Textiles Pvt. Ltd. v. C.C.E, Surat-II - Order No. 418-421/05, dated 17-5-2005 (4)     Maruti C....