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TMI Blog2007 (10) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... te, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is Department's appeal against the order of the Commissioner (Appeals) No. YPP/58/SRT-II/2003 dt. 8-4-2002. 2. Heard both sides. 3. The relvant facts, in brief, are as follows :- (a) The respondent is a 100% EOU; they imported duty free yarn in terms of notification No. 56/97-Cus dt. 3-6-97; manufactured Polyester Textured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (d) The Original Authority confirmed demand of excise duty of Rs. 6,72,595/- and customs duty of Rs. 27,8,052/- along with interest and also imposed penalty. (e) Commissioner (Appeals) by following the decision in the case of M/s. Ginni International Ltd. v. CCE, Jaipur [2002 (139) E.L.T. 172 (Tri.-Del.)] allowed, the party's appeal. 4. The ld. DR relied on the decision in the case of M/s. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and demanded the duty. 5.2 This issue as to whether the deemed exports has to be included for the purpose of determining entitlement in the DTA has been decided in favour of assessee by the Tribunal in the case of M/s. Amitex Silk Mills P. Ltd. (Order No. A/1577-1578/WZB/AHD/07 dt. 17-7-07) [2007 (216) E.L.T. 589 (T)]. This decision has been followed by the Tribunal in several subsequent decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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