2016 (1) TMI 156 - SCH - Central Excise

100% EOU - Claim of exemption - Tribunal in 2005 (3) TMI 188 - CESTAT, CHENNAI has held that, the same goods cannot be treated as export by export promotion authority and non-export by another governmental authority. In a three legged race for export promotion by the Customs and Export Promotion authority, the two authorities cannot run in opposite directions. Lack of clarity, if any, should be resolved in a manner facilitating the advancement of the policy and not in a manner that defeats public policy. - Apex Court dismissed the appeal of the Revenue.

Summary

The Supreme Court dismissed the appeals, stating that the matters are covered against the Revenue by the judgment in 'Commissioner of Central Excise, Jaipur v. Ginni International Limited' (2011) 15 SCC 227 = 2007 (215) E.L.T. A102 (S.C.).