2017 (9) TMI 617

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.... Ankit Shah, Advocate For The Opponent : Mr Bl Narasimhan, Advocate ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Both the tax appeals involve identical issues. We may record facts from Tax Appeal No.133/2007. 2. The appeal was admitted for consideration of following substantial questions of law: "(1) Whether or not the concept of "deemed export" can be made a....

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....OU unit was not required to pay duty on its domestic clearance against foreign exchange remittance. 4. It is not necessary to record the facts in detail. In brief however, facts are that respondent assessee was a 100% EOU. As a part of Exim policy, it was allowed to clear goods subject to certain limit in DTA area. It was also allowed to sell such goods in the domestic area against foreign exch....

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....n 2005 (183) ELT 393(Tri. Bang) and in case of Jumbo Bag Ltd. v. Commissioner of Central Excise, Chennai reported in 2005 (184) ELT 214. In case of Maruti Cottex Limited (supra), the Tribunal held that the clearances to DFRC holders and also to supplies against foreign exchange cannot be treated in par with clearances permitted by the department for sale to DTA. It was found that sale in DTA again....