2007 (7) TMI 279

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.... Rajak, SDR RESPONDENT REPRESENTED BY Shri W. Christian, Advocate [Order per : M. Veeraiyan, Member (T)]. - These appeals are filed by the Department against the orders of the Commissioner No. 29/Dem./2002 dt. 26/8/2002 & 30/Dem./2002 dt. 28-8-2002. The respondents in both the appeals are the same party. 2. We heard both sides. 3. The relevant facts, in brief, are as follows :- (a)&....

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.... show cause notices were issued accordingly demanding excise duty under Section 11A. Show cause notice also proposed recovery of duties of customs under Section 28 on the raw materials used in the finished products/rejects and wastes so sold. (e)     The Commissioner demanded the duty on the finished goods as proposed in the show cause notice but held that no customs duty on....

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.... manufacture and the manufactured goods being ultimately exported. The Development Commissioner has granted permission for DTA sales upto 50% in terms of Exim Policy for the DTA sales treating deemed exports on par with the physical exports. The Revenue Department held that deemed exports cannot be equated with physicals exports and as DTA sales arrived at by them was in excess of the 50% (by taki....