Gujarat High Court
Commissioner Of Central Excise& ... vs Suresh Synthetics Opponent(S) on 3 April, 2007
TAXAP/468/2006 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 468 of 2006
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COMMISSIONER OF CENTRAL EXCISE& CUSTOMS Appellant(s)
Versus
SURESH SYNTHETICS Opponent(s)
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MR DHAVAL G NANAVATI for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
HONOURABLE MR.JUSTICE A.S.DAVE
Date : 03/04/2007
ORAL ORDER
Heard the learned counsel for the appellant. Considering the submissions, the appeal is admitted in terms of the following substantial questions of law:
"(A) Whether the concept of "deemed export" can be made applicable to Central Excise Act to hold removal of such goods is not chargeable to Central Excise Duty equivalent to the aggregate of Customs Duty under proviso to Section 3(1) of the Central Excise Act, 1944?
(B) Whether goods manufactured by 100% EOU can be removed as "other supplies in DTA" to customers without payment of duty for fulfillment of export obligation in terms of para 9.10(b) of EXIM Policy 19972002? (C) Whether in terms of Notification No.125/1984 exempting "all goods manufactured in an EOU" from levy under Section 3 of the Central Excise Act other than goods, which are allowed to be sold, would include sale/supply effected in DTA?"
Issue notice to the other side. Paper Book be filed within three months. List the appeal for final hearing after three months.
(Y.R. MEENA, C.J.) (ANANT S. DAVE, J.) [sn devu] pps