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TMI Blog2014 (8) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... (cement) which was cleared to SEZ should be deemed to have been exported from the country and, therefore, the proviso to the above Notification cannot be pressed into service for demanding duty on clinker (input) contained in the final product. In this connection, the counsel has referred to the relevant provisions of the SEZ Act, 2005. It appears that the statute deems SEZs to be territories lyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 40780 / 2014 - Dated:- 29-5-2014 - Pradip Kumar Das And R Periasami, JJ. For the Appellant : Mr C Saravanan, Adv. For the Respondent : Mr M Rammohan Rao, DC (AR) PER : Pradip Kumar Das Heard both sides and perused the records. 2. The applicant is engaged in the manufacture of cement and cleared to Special Economic Zone (SEZ) without payment of duty. The demand was raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in a quantity of 21,160.26 MTs of cement cleared to a Special Economic Zone (SEZ) during April to October 2007. He also imposed equal amount of penalty on them. The impugned demand of duty is on account of denial of the benefit of Notification No. 67/95-C.E. dt. 16-3-95. It is the case of the appellants that the final product (cement) which was cleared to SEZ should be deemed to have been expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proviso. In other words, prima facie, the proviso to the above Notification is not attracted and consequently the appellants can legitimately claim the benefit of exemption from payment of duty on clinker in terms of the Notification. 2. The appellants have made out prima facie case against the dues adjudged against them. Accordingly, there will be waiver of pre-deposit and stay of recove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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