2007 (8) TMI 52

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..... 7/2007 - Dated:- 3-8-2007 - [Order] - This is an appeal filed by the department against an order of the Commissioner (Appeals) granting benefit of Notification No. 43/2001-C.E. (N.T.) to the respondents. During the months of June and July, 2002, the respondents, a 100% EOU, had cleared cotton yarn (final product) to the Domestic Tariff Area (DTA, for short) without payment of duty under Notific .....

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..... few such decisions which related to EOUs claiming similar benefit, for past periods, under Notification No. 47/94- C.E. (N.T.) issued under Rule 13 of the erstwhile Central Excise Rules, 1994: In such cases, EOUs were allowed to clear their products to DIA on the strength of CT-2 certificates, by availing exemption under Notification No. 47/94-C.E. (N.T.). Notification No. 43/2001-C.E. (N.T.) iss .....

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