2011 (7) TMI 211

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....: Mrs. Archana Wadhwa;   Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal.   2. After hearing both the sides duly represented by Shri J.S. Negi, learned DR appearing for the Revenue and Shri Willington Christian, learned Advocate appearing for the respondents, we find that a short dispute is involved. The respondents are 100% EOU....

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....at by taking into consideration that the deemed exports have all the elements of export, inasmuch as they are against competitive international standards and payment is in foreign exchange. Accordingly, the Revenue has contended that inasmuch as the Commissioner (Appeals) has not examined the fact of receipt of payment in foreign exchange, reliance upon the above referred decision is not appropria....