2011 (3) TMI 431 - SCH - Central Excise

Appeal to Appellant Tribunal - 100% EOU - Sale of finished goods to DTA manufactured out of indigenous goods - Held that - the issue raised in the appeal had already been decided against the revenue vide its earlier decision in the case of M/s. Ginni International Ltd. 2001 -TMI - 50798 - CEGAT, NEW DELHI wherein it was held that once the Development Commissioner has allowed them the permission to sell the goods up to a fixed value in the DTA, the Revenue cannot disallow the clearance and demand Central Excise duty on the ground that the entitlement was required to be restricted to 50% of the FOB value of Physical Exports. - Decided in favoue of assessee.

Summary

The Supreme Court dismissed the appeal as the revenue cannot re-agitate an issue already decided in a previous case involving M/s. Ginni International Ltd. The decision in Ginni's case had finality upon dismissal of the appeal, and the revenue's plea of factual dissimilarity was rejected.