2009 (5) TMI 704

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellant is required to pre-deposit the following sums : (a)     Recovery of credit of Rs 2,17,90,442/- (Rupees Two crore seventeen lakhs ninety thousand four hundred and forty two only) along with interest. (b)     Penalty of Rs 22,00,000/- (Rupees Twe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at all be applicable in respect of the goods supplied by them. The goods are actually dutiable and supplied to SEZ is deemed to be export. Therefore, it cannot be said that these goods are exempted. Consequently, the provisions of Rule 6 of Cenvat Credit Rules would not at all be applicable in this case. 5. Learned Departmental Representative stated that this supply cannot be considered as a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X