2009 (6) TMI 313

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....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 permitted quantity, it is claimed that the appella....

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....rances 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 International v. CCE, Jaipur, reported in 2003....