2013 (12) TMI 933

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....hab Singh: 1. This appeal is filed by the Revenue against OIA NO.RS/427-428/SRT-II/2006 dated 28/12/2006. 2. The brief facts of this case are that M/s. Gujarat Fashions, (hereinafter referred to as the Respondent), are engaged in the manufacture of Polyester Crimp Yarn falling under Chapter 54 of the Customs Tariff Act, 1975 and Central Excise Tariff Act, 1985. A show-cause notice was issued....

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....nder Notification No.2/95-CE dated 4.01.1995, Notification No.13/98-CE dated 2/06/1998, Notification No.8/97-CE dated 01/03/1997 was not available to the unit as the unit had cleared the said goods (i.e. rejects & waste) on the basis of 50% of Deemed Export value instead of 50% of the FOB value of actual export as defined in Section 2(18) of the Customs Act, 1962. Accordingly show-cause notice was....

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....s were also imposed on 100% EOU by the original authority. 3. The Respondent preferred appeal before the Commissioner, Central Excise and Customs (A) who vide the impugned order has allowed the appeal setting aside the order of in original. The Revenue has challenged the impugned order before this Tribunal in the present appeal. 4. The ld. A.R. appearing on behalf of the Revenue submits that....

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.... value under paragraph 9.9.(b) of the Exim Policy, 1997-2002. The Commissioner (A) has relied upon the decision of the Tribunal in the case of M/s.Amitex Silk Mills P. Ltd (supra) and has held that the value of deemed export should be included while determining the FOB value of export. 6. Since the appeal filed by the Revenue against the said order of the Tribunal has been dismissed by the Hon'....