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TMI Blog2017 (3) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... OF 2016 AND CSTA Nos. 5-6 OF 2016 - - - Dated:- 15-3-2017 - MR. JAYANT PATEL AND MR.N.K. SUDHINDRARAO JJ. Appellant (By Sri Jeevan J. Neeralgi, Adv.) Respondent: (By Sri M.S. Nagaraja, For Sri K.S. Naveen Kumar, Advocate) JUDGMENT JAYANT PATEL J The appellant-Revenue has preferred the present appeals against the order dated 24.09.2014 passed by the Tribunal, whereby the Tribunal for the reasons recorded in the order has allowed the appeals. 2. We have heard Mr. Jeevan J. Neeralgi, learned counsel appearing for the appellant and Mr. M.S. Nagaraja for Mr. K.S. Naveen Kumar, learned counsel for the respondent. 3. Though various questions are raised, the only question, which may arise for our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants. 5. We may also record that similar question came to be considered by the High Court of Gujarat in the case of M/S. SHILPA COPPER WIRE INDUSTRIES reported in [(2011 (269) ELT 77 (GUJ.)] and after considering the similar question at paragraphs 14, 15 and 16 it was observed thus :- 14. We have heard the learned Counsel appearing for the parties and after considering their submissions, we are of the view that the issue raised by the Revenue in the present Tax Appeal is squarely covered by the decision of Amitex Silk Mills Pvt. Ltd. (supra), Commissioner of Central Excise v. Ginni International Ltd. and Sanghi Textiles Ltd. v. Commissioner of Customs and Central Excise 2006 (206) E.L.T. 854 (Tri. -Bang.). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r fixing the limit only physical exports and not deemed exports should have been taken into account. 15. In view of the above settled legal position and considering the fact that the issue is settled by the Apex Court by those very judgments on which the Tribunal has placed reliance while deciding the case of the present respondent, we are of the view that no purpose will be served in keeping this matter pending, awaiting the outcome of the Apex Court s decision in the case of Amitex Silk Mills Pvt. Ltd. (supra), especially when in two other matters, the Apex Court has already dismissed the appeals filed by the Revenue. 16. In the above fact situation, we are of the view that no question of law much less any substantial que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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