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TMI Blog2013 (12) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT, AHMEDABAD] - the value of deemed export should be included while determining the FOB value of export – Decided against Revenue. - Appeal No.:E/268/07 - Final Order No. A/10674/2012-WZB/AHD - Dated:- 14-5-2013 - Mr. Sahab Singh and Mr. Anil Choudhary, JJ. For the Appellant: Shri J. Nagori (A.R.) Per: Sahab Singh: 1. This appeal is filed by the Revenue against OIA NO.RS/427-428 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ph 9.9(b) of the Exim Policy 1997-2002 was upto 50% of FOB value of export i.e. physical export only. Further, as per paragraph 9.9.(b) of the Exim Policy 1997-2002, 100% EOU was entitled for 5% rejects of FOB value of exports i.e. physical export only. The department felt that the benefit of concessional rate of duty under Notification No.2/95-CE dated 4.01.1995, Notification No.13/98-CE dated 2/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -cause notice was confirmed by the Original Authority who confirmed the differential Central Excise Duty amounting to Rs.4,42,578/-, also confirmed Central Excise Duty of Rs.4,07,989/- and confirmed Customs Duty amounting to Rs.17,45,935/- under the provisions of Central Excise Act and Customs Act. Interest and penalties were also imposed on 100% EOU by the original authority. 3. The Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue s appeal has been dismissed by the Supreme Court as reported in 2010 (254) ELT A 98 (SC). 5. Ongoing through the case records, we find that the issue involved in the appeal is whether value of deemed export is required to be excluded while determining FOB value of export for the purpose of computation of value under paragraph 9.9.(b) of the Exim Policy, 1997-2002. The Commissioner (A) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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