2008 (6) TMI 514

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..... e is not manipulated one, appellants deserve relief - appeal allowed.
Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri J.C. Patel, Advocate, for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellant is a 100% EOU and cleared certain goods to Domestic Tariff Area after obtaining permission from the Development Co .....

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..... cannot be applied for sales in DTA. He also cited judgments of Tribunal in his own case and also in the case of Cadila Healthcare Ltd. v. CCE, Vadodara as reported in 2008 (224) E.L.T. 108 (Tri-Ahmd.), wherein it was held that value of DTA clearances need not be same as value of export. Since in this case also, no evidence has been brought out to show that transaction value is not manipulated one .....

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