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TMI Blog2013 (11) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... duty as the documents under which cement was cleared, has no reference of developers - applicants directed to deposit an amount equal to 25% of duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - E/87011 & 87012/2013-Mum - - - Dated:- 17-6-2013 - S S Kang And P K Jain, JJ. For the Appellant : Shri Anjali Hirawat, Adv. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 4. Revenue submitted that the goods were not cleared to SEZ developers, the cement was cleared to the contractor. The revenue relied upon the provisions of the Special Economic Zone Act, 2005 which provided provided that exemptions drawbacks and concession on the goods and services allowed to a developers or co-developer, as the case may be, shall also be available to the contractors includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loper of co-developer along with the name of contractor or sub-contractor. Rule further provides that developer or co-developer as the case may be, shall be responsible and liable for proper utilization of such goods in all cases. In the present cases there is no name of developer of co-developer mentioned in the documents. Therefore, prima facie applicant had not made out a case for total waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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