2006 (3) TMI 489

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..... er per : P.G. Chacko, Member (J)]. The lower appellate authority has demanded duty of Rs. 59,751/- from the appellants (100% EOU) in respect of goods cleared to DTA during April - May, 2002. 2. After examining the records and hearing both sides, we find that the appellants had cleared the goods, without payment of duty, to a manufacturer-exporter, who used the same in the manufacture of fi .....

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..... raised under a statutory provision. Ld. SDR have cited Rule 17 of the Central Excise Rules, 2002, which we have perused. This Rule enables 100% EOUs to make DTA clearance against payment of duty. However, this Rule is silent in respect of goods so cleared to buyers for the purpose of export, a situation contemplated under Rule 19. In the circumstances, prima facie, it appears that the appellants .....

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