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TMI Blog2010 (2) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... an be taken into account. The pre-deposit of duty was required to be waived and appeals itself are required to be disposed of with the consent of the parties. The Tribunal, further, observed that in the case of Ginni International Ltd. v. Commissioner of Central Excise, Jaipur [2001 (9) TMI 165 - CEGAT, COURT NO. IV, NEW DELHI], the Tribunal has held that when 100% EOU has submitted the permis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination and consideration of this Court : (a) Whether, the deemed export made by the noticee to other 100% EOU in the country in terms of para 9.20 of Exim Policy 1997-2002 were to be considered for the purpose of para 9.9(a), 9.9(b) and 9.20 of Exim Policy 1997-2002 after taking into consideration the definition of Export as described under Section 2(18) of Customs Act, 1962 as the term E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Mr. Bhatt's submission even for this appeal too. Since Mr. A. Suryanarayan is appearing in Tax Appeal No. 968/2008, his submission on law point are considered even for this appeal. 3. It is the case of the Revenue that the Adjudicating Authority, after issuing the show cause notice and after considering the reply filed on behalf of the respondent-Assessee and after considering the submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 [2003 (152) E.L.T. 123 (Tri. - Mumbai)]. These appeals came to be allowed by the Tribunal in favour of the assessee. After recording the facts of the case, the Tribunal observed that since the issue in dispute was, as to whether it is only actual or physical exports, or even deemed export can be taken into account. The pre-deposit of duty was required to be waived and appeals itself are required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue has challenged the order passed in three different appeals in one Tax Appeal preferred before this Court. 7. Be that as it may, there was an understanding between the parties that the issue in question is identical with the issue involved in Tax Appeal No. 968/2008 and we have extensively dealt with this issue in the said appeal being Tax Appeal No. 968/2008, which has been also hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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