ORDER
C.N.B. Nair, Member (T)
1. These appeals raise a common issue, whether the Central Excise Duty is payable on the goods sold by a 100% EOU to Domestic Tariff Area, against payment in foreign exchange, in terms of para 9.10 (b) of the Exim Policy 1997-2002. The submission of the learned counsel for the appellants is that, this issue remains covered in favour of the assessee i.e. no duty is attracted, under the orders of the Tribunal in the cases of Maruti Cottex Ltd and Ors. v. CCE, Hyderabad-III, 2005 (120) ECR 32 and Final Order No. 430/05 dated 20.03.2005 in the case of M/s. Jumbo Bag Ltd v. CCE, Chennai, by the Southern Regional Bench of the Tribunal at Chennai. On the other hand, the learned DR, filed a letter dated 5th April, 2005 from the Deputy Commissioner, Noida, addressed to the SDR stating that customs duty was paid at applicable rate on clearances mae by M/s. Morgan Tectronics Ltd. against payment received in foreign currency (Deemed Export).
2. It is clear from the orders of this Tribunal, cited by the counsel for the appellants, that no duty is payable in the instant cases. Therefore, following those orders, we allow these appeals after setting the impugned orders, with consequential relief, if any, permissible under the law.