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2009 (6) TMI 313 - AT - Central ExciseAppellant 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 - There is no dispute before us that the clearances made by the appellants is beyond the limit prescribed by the Development Commissioner. - 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 100% E.O.U. from its purview. The decisions of the Tribunal in the case of Kurt-O-John Shoe Components (I) Ltd. reported in 2003 (154) E.L.T. 651 (Tri.-Del.) and in the case of Paras Fab International v. CCE, Jaipur, reported in 2003 (153) E.L.T. 549 (Tri.-Del.) support the contention of the learned Advocate. – It cannot be said that appellant cannot avail the benefit under Rule 19(2) of the Central Excise Rules
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