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2013 (12) TMI 933 - AT - Central ExciseInclusion of value of deemed export - Whether value of deemed export is required to be excluded while determining FOB value of export for the purpose of computation of value of the Exim Policy Following M/s. Amitex Silk Mills P. Ltd. vs. CCE, Surat-II-I 2007 (7) TMI 279 - CESTAT, AHMEDABAD - the value of deemed export should be included while determining the FOB value of export Decided against Revenue.
Issues:
1. Interpretation of the Exim Policy regarding DTA sale entitlement for 100% EOUs. 2. Exclusion of deemed export value while determining FOB value of export. 3. Challenge against the Tribunal's decision in the case of M/s. Amitex Silk Mills P. Ltd. 4. Finality of the Tribunal's order upheld by the Supreme Court. Issue 1: Interpretation of Exim Policy - DTA Sale Entitlement: The appeal involved a dispute regarding the entitlement of 100% EOUs under paragraph 9.9(b) of the Exim Policy 1997-2002 for DTA sale. The issue was whether the entitlement was up to 25% of production value before 01/04/1999 and changed to 50% of FOB value of exports after that date. The department contended that the unit did not avail the benefit of concessional duty rates due to incorrect valuation of rejects and waste. The Original Authority confirmed the differential duty amounts and imposed penalties. The Respondent appealed to the Commissioner, who set aside the original order, leading to the Revenue's challenge before the Tribunal. Issue 2: Exclusion of Deemed Export Value in FOB Calculation: The core issue revolved around whether the value of deemed export should be excluded while determining the FOB value of export under paragraph 9.9(b) of the Exim Policy. The Commissioner (A) relied on a Tribunal decision in the case of M/s. Amitex Silk Mills P. Ltd., holding that the deemed export value should be included in the FOB calculation. The Revenue challenged this decision, but the Supreme Court dismissed their appeal, leading to the Tribunal upholding the Commissioner's decision based on the finality of the previous Tribunal's order. Issue 3: Challenge against Tribunal's Decision in Amitex Silk Mills Case: The Revenue challenged the Tribunal's decision in the case of M/s. Amitex Silk Mills P. Ltd., arguing that the value of deemed export should not be considered in the FOB calculation. Despite their appeal being dismissed by the Supreme Court, the Revenue persisted in challenging the impugned order before the Tribunal. However, the Tribunal, considering the finality of the Supreme Court's decision, upheld the Commissioner's order based on the precedent set by the previous Tribunal's decision. Issue 4: Finality of Tribunal's Order Upheld by Supreme Court: The Tribunal acknowledged that the Supreme Court had dismissed the Revenue's appeal in the case of M/s. Amitex Silk Mills P. Ltd., thereby establishing the finality of the Tribunal's decision in that case. Consequently, the Tribunal found no infirmity in the Commissioner's order and rejected the Revenue's appeal, upholding the decision based on the precedent set by the Supreme Court's dismissal of the appeal in the related case. This comprehensive analysis of the judgment highlights the intricate legal issues surrounding the interpretation of the Exim Policy, the calculation of FOB value, challenges against previous decisions, and the finality of judicial orders in resolving disputes related to duty entitlements and valuation methodologies.
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