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TMI Blog2014 (9) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... e question whether clearances effected into the DTA under Para 6.8(a) of the Foreign Trade Policy, “deemed exports” could be considered or not, the Circular relied upon by the Revenue deals with the situation where supplies are made under Para 6.9 of the Foreign Trade Policy and not to clearances made under Para 6.8(a). If the Revenue has any doubt whether the clarification given in the letter dated 26-12-2008 would apply to computation of DTA entitlement under they should have referred the matter to the Development Commissioner before taking suo motu action. Therefore, the impugned order confirming the demand without seeking any clarification from the Development Commissioner is clearly unsustainable in law. The Development Commissioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e involved in the present appeal is whether in deciding the entitlement to DTA (Domestic Tariff Area) clearances, the value of deemed exports undertaken by the appellant should be included or not. The appellant is a manufacturer of Copper Pathalocyanine Blue Crude (CPC Crude). The appellant has supplied the goods to other 100% EOUs which are deemed as exports under the provisions of Foreign Trade Policy 2009-2014 and in terms of Para 6.8(a) of the said policy, the appellant has been permitted to clear CPC crude into DTA up to the values mentioned in the permission order issued from year to year by the Development Commissioner. The appellant has cleared these goods within the limits prescribed claiming the benefit under Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have carefully considered the submissions made by both the sides. 5.1 We are of the view that the appeal itself can be disposed of at this stage as the issue lies in a narrow compass. Therefore, after dispensing with the requirement of pre-deposit and with the consent of both the sides, we take up the appeal for consideration and disposal. 5.2 The issue to be decided is whether the DTA entitlement considered and fixed by the Development Commissioner can be questioned by the excise authorities or not and if there is any error in the computation of excise duty demand can be suo motu issued by the excise authorities. This issue has been settled by the decisions in the case of Amitex Silk Mills Pvt. Ltd. and Virlon Textile Mills Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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