2011 (3) TMI 431

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..... . 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 .....

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..... ni International Ltd. (supra) was dismissed on 16th August, 2007 [2007 (215) E.L.T. A102 (S.C.)]. He, however, submits that the said decision is clearly distinguishable on facts, particularly when the period involved is different. 3. We are afraid that having conceded before the Tribunal that the issue raised in the present case stood concluded by the said earlier decision, which attained finali .....

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