2014 (6) TMI 128

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....te) For the Respondent : Shri G.P. Thomas (A.R.) JUDGEMENT Per: Mr. M.V. Ravindran; This appeal is directed against OIA No. KS/350/DAMAN/2006, dt. 06.10.2006. 2. The brief facts that arise for consideration are the appellant herein is engaged in manufacturing of polyester texturized yarn and polyester grey knitted fabrics is a 100% EOU. During the period in question (August 2003 to ....

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....view that the benefit of paragraph 6.8(b) of the EXIM Policy will be applicable only to 'physical exports'. He would submit that the issue is no more res-integra in as much as, in the case of Gandhi Fibers - 2011 (268) ELT 354 (Guj.), this bench vide final order no.A/1187/WZB/AHD/2009 held in the favour of the assessee relying upon judgment of the Apex Court in the case of Virlon Textile Mills Ltd....

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.... ELT A98 (SC). 4. Ld. Departmental Representative on the other hand would submit that the appellant could have sought permission from the DGFT for clearing all these goods into DTA as provided in paragraph 6.8(b) of the EXIM Policy. He would draw our attention to the EXIM Policy and submit that the appellant having not taken permission from the DGFT authority, were precluded from clearing goods....

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.... EOU during the relevant period. It is also undisputed that appellant was clearing the goods to DTA on payment of duty by considering the FOB value of exports, including the deemed exports value. 8. We find that the issue is no more res-integra. 9. We find that in the case of Gandhi Fibers, this bench vide order dt. 11.06.2009 relying upon the judgment of Virlon Textile Mills Ltd. had allowe....