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2014 (1) TMI 1778
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....2010-SM, E/25406/2013-SM - 20067-20068/2014<br>Central Excise<br>SHRI B.S.V. MURTHY, TECHNICAL MEMBER Appearance: Mr. A.K. Nigam, A.R. For the Appellant Mr. K. Krishnamurthy Adv. For the Resp....
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....ndustries [2011(269) E.L.T. 17 (Guj)]. Since the issue is covered by the decision of the Hon'ble High Court of Gujarat wherein it was held the deemed exports have to be treated at par with phys....
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