9911796707
TMI Blog2015 (1) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be available w.e.f. 1.3.2011. We find that Rule 6(6A) of CCR 2004 would be effective retrospectively by Finance Act, 2012 for the period from 10.2.2006 to 28.2.2011. Hence in our considered view, the issue is required to be examined by the adjudicating authority. It is noticed that the Tribunal in the case of National Engineering Industries Ltd. (2011 (9) TMI 759 - CESTAT, NEW DELHI) allowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on merit. After perusing the application, we are satisfied with the reasons mentioned for non-appearance by them. Accordingly, the stay order dt. 25.6.2014 is recalled and the stay petition is restored to its original number. MISC application for recall of stay order is allowed. 2. After hearing the stay petition at length, we find that the appeal may be decided at the stage of stay petition he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and penalties for the period January 2009 to December 2009. An amount of ₹ 4,36,993/- was appropriated towards the demand raised in respect of SCN dt. 16.4.2010 besides appropriating ₹ 8302/- towards interest already paid by them. 4. The learned Advocate submits that demand of tax of ₹ 1,21,61,977/- is in respect of rendering services to Special Economic zone for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecial Economic zone. The adjudicating authority observed that the benefit of amended Rule 6 (6A) of CCR would be available w.e.f. 1.3.2011. We find that Rule 6 (6A) of CCR 2004 would be effective retrospectively by Finance Act, 2012 for the period from 10.2.2006 to 28.2.2011. Hence in our considered view, the issue is required to be examined by the adjudicating authority. It is noticed that the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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