2018 (9) TMI 559

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....Vyas, Advocate for the Appellant 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 appear....

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..... Limited - 2016 (335) ELT A203 (SC) (i) Nandan Synthetics 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. ....