M/S. Paras Fab International vs Cce, Jaipur on 22 January, 2009
and in the case of Paras Fab International vs. CCE, Jaipur, reported in 2003 (153) ELT 549 (Tri.-Del.)
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1 - 2 of 2 (0.16 seconds)Kurt-O-John Shoe Components (I) Ltd. vs Commr. Of C. Ex. & Cus. on 1 January, 2003
6. We have carefully considered the submissions from both sides. There is no dispute before us that the clearances made by the appellants is beyond the limit prescribed by the Development Commissioner. In respect of such clearances duty shall be payable, if they are made to general category of buyers. In the present case, 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. and Paras Fab Internatioanl (supra) support the contention of the learned Advocate.
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