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TMI Blog2011 (8) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... njari Twisters was challenged before the Hon'ble Supreme Court and the Hon'ble Supreme Court in their order dated 13.08.2008, in Civil Appeal No. 13631 of 2008 dismissed the appeal. Therefore, it will be seen that not only there are decisions of the Tribunal in the above cases in favour of the assessee but in the case of Sanjari, the decision has been upheld by the Hon'ble Supreme Court also. - E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is available only when the goods are sold in accordance with the provisions of Para 9.9 and 9.20 of Exim Policy, whereas in this case the goods were removed for sale against payment of foreign exchange as per Para 9.10 of the Exim Policy. Show cause notices were issued in 2001 in respect of clearances of finished goods demanding duty. However, subsequently show cause notices were issued in 2004 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceeding with the matter even if the cross-objections are not listed. 3. Heard both sides. Both sides agree that the issue had come up before the Tribunal on several occasions. The question as to whether duty is to be demanded on the raw materials used by a 100% EOU in respect of the finished goods cleared to DTA, has been considered and settled in favour of the assessee in several Tribunal d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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