2012 (6) TMI 741

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..... ejected a similar plea of the Department and held that all supplies of excisable goods by a DTA unit to SEZ developer should be considered as exports and were not to be treated as exempted goods and consequently the provisions of Rule 6(3) of the CENVAT Credit Rules, 2004 were not applicable to such goods - Decided against Revenue. - Appeal No.E/1083/2009 - - - Dated:- 15-6-2012 - Shri P. G. Ch .....

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..... hey ought to have paid 10% of the value of clearances made to SEZ developer. This view of the Revenue made its way into a show-cause notice, in adjudication of which the original authority confirmed the demand against the party under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A(2) of the Central Excise Act, demanded interest thereon under Rule 14 read with Section 11AB, and impos .....

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