2011 (7) TMI 211

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..... r arriving at the finding that deemed exports have to be taken into consideration, while adjudging the 50% eligibility of DTA clearances - It is not necessary for the adjudicating authority to satisfy the factual aspects of the reasoning adopted by the Tribunal, in each and every case - Appeal is rejected - E/15 of 2006 - - - Dated:- 1-7-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. For Ap .....

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..... t their eligibility of clearance in DTA. The said plea of the respondents stands accepted by the Commissioner (Appeals) by following the Tribunal s decision in the case of Amitex Silk Mills Pvt. Limited vs. CCE, Surat 2006 (194) ELT 344 (Tri). 3. The Revenue s ground of appeal nowhere disputed the applicability of decision of the Tribunal in the case of Amitex Silk Mills, however, it stands co .....

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..... learances. Once the decision stands arrived at on the basis of reasoning adopted by the Tribunal, the decision becomes the law. It is not necessary for the adjudicating authority to satisfy the factual aspects of the reasoning adopted by the Tribunal, in each and every case. It may also be noted here that the decision arrived at by the Tribunal in the case of Amitex Silk Mills was without any exce .....

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