2009 (6) TMI 313

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....the Appellant. Shri K.P. Singh, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner No. 442/CE/CHD/2004, dated 17-6-2004. 2. Heard both sides. 3. The appellant is a 100% E.O.U. and manufacture yarn and clear them mainly for export and the quantity permitted by the Development Commissioner into DTA. In respect of permi....

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....ed Advocate submits that as a 100% E.O.U., clearances effected by them to DTA were within the permissible limit as per EXIM Policy. Rule 19 does not exclude 100% E.O.U. from its purview. He also relies on the decisions of the Tribunal in the case of Kurt-O-John Shoe Components (I) Ltd. v. Commissioner of C.Ex & Cus., Noida, reported in 2003 (154) E.L.T. 651 (Tri.-Del.) and in the case of Paras Fab....

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....imit prescribed by the Development Commissioner. In respect of such clearances duty shall be payable, if they are made to general category of buyers. In the present case, the appellant have chosen to supply to special category of buyers covered under Rule 19(2) of the Central Excise Rules, 2002. We agree with the submission of the learned Advocate that Rule 19 does not exclude the clearances from ....