2014 (2) TMI 57

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.... error of law in dismissing appeal of the revenue solely on the basis of decision referred to by the Commissioner (Appeals) Surat II in the case of Amitex Silk P Mills Ltd. and without recording its finding on the points of contention raised before it by the revenue ? (b) Whether the expression "free on board value of export" appearing in para 9.9(b) of the EXIM policy inlcudes value of domestic clearance for the purpose of extending benefit of exemption notification No.2/95CE dated 04.01.1995, as amended, to the respondent ? (c) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in confirming order of the adjudicating commissioner which is inconsistent with Circular F.No.305/48/FTT....

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....ariance with the decision of Hon'ble Tribunal in similar facts of case. The Hon'ble Tribunal in the case of M/s.Amitex Silk Mills Pvt. Ltd. Vs. CCE, SuratI reported in 2006 (72) RLT 11 (CESTATDel) has observed that ratio of decision of Tribunal in the case of Ginni International (supra) is fully applicable and held that the value of deemed export is not to be excluded while determining the FOB value of export. 10. In view of the above decision of Hon'ble Tribunal, which is a latter decision and squarely covers the present appeal, I am of the opinion that the appellant was entitled to clear the goods availing the benefit of Notification 2/95CE dated 04.01.95, 13/98CE dated 02.06.98 as applicable to sales in DTA on the basis of 50% of the ....

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..... Ltd. v. CCE, SuratI, reported in 2006 (72) RLT 11 (CESTATDel), which was confirmed by the Supreme Court in the decision in the case of Bannari Amman Sugars ltd. v. Commissioner of Central Excise, Salem, reported in 2010 (254) ELT 98 (SC). 4. Having heard the learned counsel Mr.Oza for the Department, we notice that the question of treating the DTA clearances by an EOU for the purpose of deemed export had come up for consideration before this Court in the case of Commissioner of Central Excise v. Shilpa Copper Wire Industries, reported in 2011 (269) ELT 17 (Guj.). When the issue once again came up before this Court, the Revenue relied on the decision of Madras High Court in the case of BAPL Industries Ltd. v. Union of India, reported in....