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TMI Blog2012 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... nd accordingly, reject the same. Decision in GINNI INTERNATIONAL LTD. Versus COMMISSIONER OF C. EX., JAIPUR [2001 (9) TMI 165 - CEGAT, COURT NO. IV, NEW DELHI] followed. X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue has also relied upon the definition and expression used Free on Board. (b) Further, it has also been considered that according to Circular F.No. 305/48/2000-FTT dated 07.4.2000 also the DTA sale entitlement has to be up to 50% of the FOB value of exports. (c) Revenue has relied upon the decision of the Tribunal in the case of Jumbo Bag Limited 2011 (268) ELT 81 (Tri. Chennai) and Shilpa Copper Wire Industries 2009 (247) ELT 551 (Tri. Mumbai). 5. Heard both sides. Learned A.R. reiterates the grounds taken by the Revenue for challenging the order and made the base in his detailed arguments and learned counsel relies upon the order in original. 6. We have considered the submissions made by both sides. In this case, we find that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s squarely covered by the decision of Amitex Silk Mills Pvt. Ltd. (supra), Commissioner of Central Excise v. Ginni International Ltd. and Sanghi Textiles Ltd. v. Commissioner of Customs & Central Excise - 2006 (206) E.L.T. 854 (Tri.- Bang.). So far as the decision of the Tribunal in the case of Amitex Silk Mills Pvt. Ltd. (supra) is concerned, it is true that the appeal is admitted by the Apex Court, however, no stay was granted by the Apex Court. It is, however, more important to note that the decision of the Tribunal in the case of Ginni International Ltd. (supra) was also challenged before the Apex Court and the Apex Court vide decision reported in 2007 (215) E.L.T. A102 (S.C.) held while dismissing the Revenue s appeal against the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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