2011 (3) TMI 1586 - SCH - Central Excise

Whether, the deemed export made by the noticee to other 100% EOU in the country in terms of para 9.20 of Exim Policy 1997-2002 were to be considered for the purpose of para 9.9(a), 9.9(b) and 9.20 of Exim Policy 1997-2002 after taking into consideration the definition of Export as described under Section 2(18) of Customs Act, 1962 as the term Export is neither defined in Exim Policy 1997-2002 nor in Central Excise Act, 1944 - If Deemed Export cannot be treated as Export in terms of Notification No. 2/95 C.E., dated 4-1-1995, then can M/s. Sabnam Synthetics be permitted to clear goods in DTA against the Deemed Export.

Summary

Summary: The Supreme Court dismissed a Special Leave Petition, condoning the delay, based on a previous decision in the case of Virlon Taxtile Mills Ltd. v. Commissioner of Central Excise, Mumbai (2007). (Citation: 2011 (3) TMI 1586 - SC Order)