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TMI Blog2014 (2) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst Revenue. - Tax Appeal No. 1120 of 2013 - - - Dated:- 16-1-2014 - Akil Kureshi And Sonia Gokani,JJ. For the Petitioner : Mr. RJ Oza, Advocate ORDER (Per : Honourable Mr. Justice Akil Kureshi) 1. The Revenue is in appeal against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as the Tribunal ) dated May 14, 2013, raising the following questions for our consideration : (a) Whether the Tribunal has committed substantial error of law in dismissing appeal of the revenue solely on the basis of decision referred to by the Commissioner (Appeals) Surat II in the case of Amitex Silk P Mills Ltd. and without recording its finding on the points of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing activity, the respondentassessee generated certain scrap which was sold in Domestic Tariff Area (hereinafter referred to as the DTA ). The assessee claimed tax exemption benefit on the basis of FOB value which included such sales to 100% EOUs in DTAs. The Departmental authorities contested the claim and disallowed the same. The appellate authority i.e. Commissioner (Appeals) allowed the respondent s appeal on the following grounds : 9. I find that the above decision of adjudicating authority is at variance with the decision of Hon'ble Tribunal in similar facts of case. The Hon'ble Tribunal in the case of M/s.Amitex Silk Mills Pvt. Ltd. Vs. CCE, SuratI reported in 2006 (72) RLT 11 (CESTATDel) has observed that ratio of deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of Deemed Export. Accordingly, the demand of duty on Input/ raw material, imposition of penalty and demand of interest shall also not sustain. 12. In view of the above discussion the appeals are allowed and the impugned OIO is set aside. The Stay applications also stands disposed off, accordingly. 3. The Revenue approached the Tribunal in further appeal. The Tribunal by the impugned judgment rejected the Revenue s appeal following the decision of the Tribunal in the case of Amitex Silk Mills Pvt. Ltd. v. CCE, SuratI, reported in 2006 (72) RLT 11 (CESTATDel), which was confirmed by the Supreme Court in the decision in the case of Bannari Amman Sugars ltd. v. Commissioner of Central Excise, Salem, reported in 2010 (254) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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