2012 (7) TMI 716 - AT - Central Excise

Stay petition - waiver of pre-deposit - confirmation of demand of an amount of 10% value of the goods cleared by the appellants to the SEZ developers during the period 2008-2009 Held that - Appellant is required to pay 10% of the amount for the value of the goods supplied to SEZ developers - Sujana Metal Products Limited (2011 (9) TMI 724 (Tri) ) - Order set aside and appeal allowed

Summary

Issues:
Confirmation of demand for 10% value of goods supplied to SEZ developers during 2008-2009.

The judgment by the Appellate Tribunal CESTAT, Ahmedabad, addressed the issue of the confirmation of demand for an amount equal to 10% of the value of goods cleared by the appellants to SEZ developers during the period 2008-2009. The adjudicating authority had upheld the requirement for the appellant to pay 10% of the amount for the goods supplied to SEZ developers. The Tribunal noted that the issue had been settled in previous judgments, specifically referencing the cases of Sujana Metal Products Limited vs. CCE Hyderabad, Sujako Interiors Pvt. Limited, and the final order of the Tribunal in the case of M/s. Polycab Wires Pvt. Limited. Citing these precedents, the Tribunal set aside the impugned order and allowed the appeal, indicating that the issue was no longer open for debate. The judgment emphasized the settled nature of the issue based on previous legal decisions, leading to the favorable outcome for the appellant in this case.