TMI Blog2003 (1) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Shri L.P. Asthana, learned Advocate, submitted that the appellants have obtained the permission from Development Commissioner, Noida Export Processing Zone and the Deputy Commissioner of Customs under Para 9.9(b) of the Export-Import Policy for making sales in the Domestic Tariff Area (DTA) on the payment of applicable duties and taxes; that they had cleared to M/s Janta Textiles goods in DTA under Rule 13(1)(b) of the Central Excise Rules read with Notification No. 47/94-C.E. (N.T.), dated 22-9-94 on the basis of CT-2 Certificate issued to Janta Textiles for procurement of excisable goods under Chapter X Procedure; that the Commissioner under the impugned order has confirmed the demand of central excise duty and imposed penalty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the conflict between Rule 13 and Rule 100A; that Rule 100A only calls for payment of duty leviable which has to be determined with reference to Central Excise Tariff, Section 3 of the Central Excise Act, the Central Excise Rules; that Rule 100A does not exclude the applicability of Rule 13 in any way; that in the absence of any conflict between Rule 13 and Chapter VA, both the provisions are applicable; that Rule 100H provides for exemption from certain provisions in respect of excisable goods manufactured by a 100% EOU; that Rules 9, 13 and 49 have not been excluded and, therefore, these Rules also apply to excisable goods manufactured by a 100% EOU. He also referred to the Board's Circular No. 314/30/97-CX, dated 6-5-97 wherein it has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other Chapter, the provisions of Chapter VA shall prevail in relation to excisable goods manufactured by 100% EOU; that in view of the clear provisions envisaged under the said Chapter, any general provisions will not be operative as the specific provisions prescribed for 100% EOUs will prevail over general provisions; that accordingly, provisions of Rule 13 and the notification issued under the said Rule will not be applicable to a 100% EOU. He also relied upon the decision in the case of Indian Aluminium Company Ltd. v. UOI - 1988 (36) E.L.T. 435 (Cal.), wherein it has been held that a statutory Rule made in exercise of Rule making powers by the Subordinate Legislative Authority, cannot be explained or interpreted to its normal conno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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