9911796707
TMI Blog2010 (8) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... heir goods against the deemed export was not eligible for the concessional rate of duty under N/N. 2/95-C.E., dated 1-4-1995 and N/N. 13/98-C.E., dated 2-6-1998 - Held that:- Tribunal in the case of Amitex Silk Mills Pvt. Ltd. v. CCE [2005 (10) TMI 128 - CESTAT, NEW DELHI] has held that while arriving at the 50% DTA sales, the value of deemed export is not to be excluded - appeal dismissed - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 and No. 13/98-C.E., dated 2-6-1998 as amended. The appellant has affected these clearances on the basis of the permission granted by the Development Commissioner concerned. This permission appears to have been granted on the basis of 50% of the deemed export value. It was alleged that such DTA sales of their goods against the deemed export was not eligible for the concessional rate of duty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not to be excluded. Accordingly, he set aside the impugned order of the lower authority. 4. Revenue in their memo of appeal, have not disputed that ratio of the judgment in the case of M/s. Amitex Silk Mills Pvt. Ltd. is not applicable to the facts of the case. However, they have submitted that the said order has not been accepted by the department and the appeal stand preferred in Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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