https://www.taxtmi.com/caselaws?id=75339 A 100% Export Oriented Unit could claim duty-free clearances under Rule 19(2) of the Central Excise Rules, 2002 read with Notification No. 43/2001-C.E. (N.T.) where the supplies were made to buyers covered by that rule. The Tribunal held that Rule 19(2) does not exclude clearances by a 100% EOU, and that the fact the clearances exceeded the Development Commissioner's permitted limit did not by itself defeat the statutory benefit. It also treated Rule 19 and the notification as pari materia with the earlier Central Excise Rules, 1944 provisions. On that basis, the demand was not sustainable. en-us Tue, 16 Jun 2009 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75339 A 100% Export Oriented Unit could claim duty-free clearances under Rule 19(2) of the Central Excise Rules, 2002 read with Notification No. 43/2001-C.E. (N.T.) where the supplies were made to buyers covered by that rule. The Tribunal held that Rule 19(2) does not exclude clearances by a 100% EOU, and that the fact the clearances exceeded the Development Commissioner's permitted limit did not by itself defeat the statutory benefit. It also treated Rule 19 and the notification as pari materia with the earlier Central Excise Rules, 1944 provisions. On that basis, the demand was not sustainable. Case-Laws Central Excise Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75339