2015 (12) TMI 1259

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....spondent : Shri Rakesh Goyal, Additional Commissioner (AR) ORDER Per P. K. Jain Brief facts of the case are that the appellant-assessee is a 100% Exported Oriented Unit (EOU) and manufacturing Phthalic Anhydride. In addition to export, they are clearing a part of the goods produced in Domestic Tariff Area (DTA). The issue is relating to valuation of the goods cleared in DTA. 2. Revenue....

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....Mumbai) . The department has also filed Civil Appeal against the said order of the Tribunal before the honble Supreme Court. The Honble Supreme Court vide order dated 01/04/2015 reported in 2015-TIOL-62-SC-CX has decided the appeal of Morarjee Brembana Ltd. In the same order, the honble Supreme Court has dismissed the Revenue's appeals filed in their own case, i.e. Civil Appeal No. 9178/ 2003 ....

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....nd argued that since the respondent is hundred per cent export oriented unit, any sale or clearance of cotton fabric by the respondent to DTA should be treated as transaction sale and therefore Rule 4 would be applicable. However, this argument has to be rejected in view of proviso to Section 3 of the Central Excise Act, 1944 which reads as under: Section 3. Duties specified in the [Sched....

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....iable under section 12 of the Customs Act, 1962 (52 of 1962) on like goods produced or manufactured outside India if imported into Indie, and where the said duties of customs are chargeable by reference to their value; the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1....