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TMI Blog2011 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest stands demanded and a penalty of Rs. 35,00,000/- imposed. 1.2. Appeal No. E/2288/2010 is by the department against the order of the Commissioner (Appeals) No. 41/2010 (H-I) CE dated 28.07.2010 by which, the order of the original authority, confirming a demand of an amount of Rs. 3,23,334/- relating to the period 11.04.2007 to 02.01.2008 along with interest and imposing penalties, was set aside. 1.3. Appeal No. E/1966/2010 is against the order of the Commissioner (Appeals) No. 28/2010 (H-I) CE dated 31.05.2010 by which order of the original authority confirming demand of an amount of Rs. 39,87,428/- relating to the period 01.08.2007 to 30.04.2008 along with interest and imposing penalty of Rs. 2,00,000/- stands se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, the assessees have supplied the excisable goods without payment of duty to developers / promoters of SEZ. There is no dispute that the SEZ developers / promoters were entitled to get the goods supplied by the manufacturers in DTA without payment of duty. There is also no dispute that when exempted goods are supplied to SEZ units, the exception under Rule 6(5) of Cenvat Credit Rules, 2002 and Rule 6(6) of Cenvat Credit Rules, 2004 shall apply. In the context of applying the exceptions in the said Rules, the dispute relates to the "status" of goods supplied by the DTA units to the SEZ developers / promoters as to whether the same is to be treated as "goods exported" or otherwise, whether such supplies are to be treated as "dutiable goods" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eveloper for the authorized operations in addition to SEZ units and therefore the amendment No.50/2008-CE(NT) dt. 31/12/2008 Cenvat Credit Rules, 2004 is applicable retrospectively. However, as the amendment by No.50/2008 is only to Rule 6 of Cenvat Credit Rules, 2004, the question of extending the benefit of amendment to Cenvat Credit Rules, 2002 does not arise. 12. As the issues involved relate to interpretations of SEZ provisions under the Customs Act, SEZ Act and provisions of the Central Excise Rules and the Cenvat Credit Rules, no charge of suppression by the assessees can be sustained and, therefore, the question of invoking the extended period of limitation and also imposing penalties does not arise. 13. From the above, the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of amounts and imposition of penalties does not arise. 14. Accordingly the appeals of the assessees are allowed with consequential relief as per law and the appeals of the Department are rejected. Cross Objection No.E/CO/02/2010 is also disposed off. 5. As the issues stand settled in favour of the assessee in the above decision of the Tribunal, holding that the exception provided under Rule 6(6) of CENVAT Credit Rules, 2004 shall also be applicable to supply of exempted goods to SEZ developers and promoters we set aside the order of Commissioner and allow the appeal of M/s. Sujana Metal Products Ltd. with consequential relief as per law. We do not find any reason to interfere with the orders of the Commissioner (Appeals) in the other two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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