9911796707
TMI Blog2011 (9) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... E (NT) dated 31/12/2008 shall be applicable w.e.f 10/09/2004 when the CCR, 2004 came into existence and, therefore, exception provided under Rule 6 (6) of Cenvat Credit Rules, 2004 shall be applicable to supply of exempted goods both to SEZ units and SEZ developers/promoters. X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty demand for an amount of Rs.68,164/- being 10% of the value of the goods supplied under the provisions of Rule 6 (3) (b) of Cenvat Credit Rules, 2004 read with Rule 14 of the said Rules and Section 11A (1) of Central Excise Act, 1944. The appellant was also directed to pay interest under Rule 14 of the Cenvat Credit Rules, 2004 and a penalty of Rs.68,164/- was also imposed on the appellants under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. The appellant preferred an appeal before the Commissioner (Appeals), who vide the impugned order upheld the order of the lower adjudicating authority and rejected the appeal of the appellant. Hence, the appeal before this Tribunal. 3. The Ld. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds supplied without payment of duty. 7. The very same issue was considered at length in the Sujana Metal Products case referred to supra and this Tribunal came to the following conclusion: a) For the period upto 09/02/2006, the supplies made to SEZ units are to be treated as export both for extending export benefits and for levy of duty in terms of SEZ provisions contained in Chapter XA of the Customs Act. b) For the period from 10/02/2006, the definition of the term export under the Customs Act is not consistent with the definition of the term export under the SEZ Act. However, the definition of the term export under the SEZ Act shall prevail over the definition of term export under the Customs Act. Therefore, supplies made to SEZ fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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