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TMI Blog2011 (12) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... M Policy as they did not achieve (+) regarding NFE which is clear from the Development Commissioner’s aforesaid order. So far as the case laws cited by the appellant in the case of Vanasthali Textiles [2007 (10) TMI 303 - SUPREME COURT OF INDIA] and Asian Peroxides Ltd. (2008 (7) TMI 400 - SUPREME COURT OF INDIA) is concerned, the issue involved in the case was raw materials v. Consumable which is not the issue in the present case. Similarly the decision cited in the case of Ginni International Ltd. (2001 (9) TMI 165 - CEGAT, COURT NO. IV, NEW DELHI) relates to counting of physical exports and supply to other 100% EOUs while determining DTA sale. The decision in the case of Sabhnam Synthetics Ltd. [2002 (9) TMI 205 - CEGAT, MUMBAI] and Kaat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this Tribunal. This Tribunal remanded the case for deciding afresh while taking into consideration the distinction between the raw material and packaging material. The ld. Commissioner upheld the contention of the appellant that the product is fully made up of indigenous raw materials, and allowed the benefit of Notification 13/98 for the year 1999-2000. However the ld. Commissioner denied the benefit of the Notification for the year 1998-99 and 2001-2002 to 2005-07 (upto June, 2005) on the ground that they have not achieved NFE for the said years. Aggrieved by the same, the applicant filed this appeal. 4. The contention of the applicant is that Notification No. 13/98 provides that DTA sale is permitted by Development Commissioner. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipur - 2002 (139) E.L.T. 172 (Tri.-Del.) (iv) Sabhnam Synthetics Ltd. v. CCE Surat - 2003 (152) E.L.T. 123 (Tri.-Mum.) (v) Kaatyayini Exports v. CCE, Mum. - 2003 (156) E.L.T. 497 (Tri.-Mum.). 5. Ld. AR appeared for the Revenue reiterated the findings of the ld. Commissioner and submitted that the appellant has not fulfilled the NFE for the period in question therefore the benefit of notification is not available to the appellant. The ld. A.R. (Dy. Commissioner) has drawn our attention to the relevant para 9.9(b) of the EXIM Policy, to the show cause notice No. V (20) 15/SCNMC/RKL-II/42/2004/15092A, dated 30-9-2004 issued by the Devp. Commissioner to the appellant for non achievement of NFE and to the correspondence between offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejects or wastes and scraps are wholly manufactured from the raw materials produced and manufactured in India, the ld. Commissioner has already decided this issue in favour of the assessee and held that the goods in question are manufactured out of the indigenous material. He has also granted the benefit of notification to the appellant for the period from 1999 to 2000. Neither side has disputed or challenged the same, therefore, the issue now remain is regarding the benefit of the notification for the year 1998, 1999 to 2001-02 to 2005-07 (upto June, 2005). The benefit of the exemption is available subject to the conditions enumerated in para (supra). Para 9.9 (b) of the EXIM Policy reads as under : 50% of the production in value terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) is concerned, the issue involved in the case was raw materials v. Consumable which is not the issue in the present case. Similarly the decision cited in the case of Ginni International Ltd. (supra) relates to counting of physical exports and supply to other 100% EOUs while determining DTA sale. The decision in the case of Sabhnam Synthetics Ltd. and Kaatyayini Exports (supra) relates to whether export should be prior to granting permission for DTA. Thus the case laws cited are distinguishable. Undisputedly in the instant case, the Devp. Commissioner has found that the appellant could not achieve (+) regarding NFE. The appellant could not produce anything contrary to the above nor could they produce any evidence that they have chall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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