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TMI Blog2015 (10) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... st Iron Pipes. During the month of January 2008, the appellant cleared the goods viz. CI Pipes, total quantity of 107.980 MT and valued of RS.34,54,251/- to M/s. Serene Properties Private Limited, SEZ Developer without payment of duty in pursuance of instructions contained under M.F. (D.R.) Circular No. 29/2006-Cus dated 27/12/2006. The Revenue contended that the clearances are not covered under clause (i) to (vii) of sub-rule (6)(3)(i) of Cenvat Credit Rules, 2004. Accordingly for demand of Rs. 34,54,217/-, interest and penalty of equal amount was confirmed. Being aggrieved, appellant filed appeal before the Commissioner (Appeals), which was rejected on the ground that the clearances to a unit in SEZ was inserted bynotification No. 50/2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 318 (Tribunal). (b) Colgate Palmolive (India) Ltd. Vs. Commissioner of Customs, Patna [2003 (160) E.L.T. 868 (Tri - Kolkata)] On the basis of above judgments he submits that the amendment made by notification cannot be given retrospective effect therefore amendment made in the Cenvat Credit Rules cannot be applied in the present case retrospectively in respect of clearance made in January 2008. Therefore he pleaded that Ld. Commissioner (Appeals) rightly upheld the demand and impugned order is sustainable. 4. I have carefully considered the submissions made by both the sides and perused the records. 5. The fact is not under dispute that appellant supplied the goods without payment of duty to M/s. Serene Properties Private Limited, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder: 53. Our conclusions are as follows: (a) The Excise Duty is imposed on the manufacture of the product that is to be consumed in the country; whereas a customs duty is imposed on the product that is manufactured within the country but is to be used outside the country ie exported as well as manufactured outside the country and brought into the country for use ie imported; (b)The amended rule is merely clarificatory, corrects an obvious mistakes, removes discrimination between developers and units in special area zones. It merely clarifies or explains the existing law of providing non-imposition of excise duty on goods that are held to be export under the Special Area Zone Act; (c) The substituted sub-rule 6(6)(i) is enforced from th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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