2018 (9) TMI 559

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....Shri Amit Kumar Mishra, Deputy Commissioner (AR) for the Respondent ORDER Per: Ramesh Nair The issue involved in the present case is that, for the purpose of 50% of DTA clearance, in respect of 100% EOU, whether the deemed exports should be considered as exports or only the physical exports should be considered. 2. Shri S.J. Vyas, ld. Advocate appearing on behalf of the appellant, at the out....

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....s Pvt. Limited - 2015 (315) ELT 454 (Tri. Ahmd.) (j) Gujarat Fashions - 2014 (301) ELT 411 (Tri. Ahmd) (k) Gandhi Fibers - 2011 (268) ELT 354 (Guj.) 3. Shri Amit Kumar Mishra, Deputy Commissioner (AR) reiterated the findings of the impugned order. He also placed reliance on the following judgments:- (a) Jumbo Bags Limited vs. CC, Chennai - 2011 (268) ELT 81 (Tri. Chennai) (b) BAPL Industries ....