2012 (11) TMI 1007

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..... by the assessee, the challenge is against a demand raised on the appellant in terms of Rule 6(3) of the CENVAT Credit Rules 2004 for the period from July to December 2008. During the said period, the appellant (a unit in the domestic tariff area) had cleared their products to SEZ developers/units. During the same period, they had also cleared their products to the DTA on payment of duty. The depar .....

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..... e of goods amounting to Rs. 23,24,086/-. It also demanded interest under Section 11AB of the Central Excise Act. It also imposed penalty of Rs. 50,000/- on the assessee under Rule 15 (1) of the CCR 2004. This decision of the Assistant Commissioner was affirmed by the Commissioner (Appeals). The present appeal is directed against the appellate Commissioner's order. 2. The learned counsel for the a .....

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..... s to the other company were made as clearances to SEZ developer. The learned counsel, on this basis, submits that the demand raised on the appellant in respect of the clearances to M/s. Wipro Ltd. (SEZ unit) is liable to be set aside in view of the legal provision itself and that the demand in respect of the clearances made to M/s. L&T Hitech City Ltd. (SEZ developer) is liable to be set aside in .....

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..... ore prays for allowing this appeal. 4. The learned Deputy Commissioner (AR) points out that an appeal filed by the department against the Tribunal's decision in Sujana Metal Products case has been admitted by the Hon'ble High Court of Andhra Pradesh and therefore the said decision may not have precedential value. In answer to a query from the bench, however, it is submitted that the Hon'ble High .....

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..... isable goods removed, without payment of duty, to a unit in SEZ. The appellant has established that, during the material period, M/s. Wipro Ltd. were maintaining a manufacturing unit in the SEZ. Apparently, the lower authorities erroneously considered them as SEZ developer. Even upon such erroneous consideration, the appellant would get the desired relief on the strength of the case law cited by t .....

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