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TMI Blog2018 (11) TMI 1727X X X X Extracts X X X X X X X X Extracts X X X X ..... als with the situation of manufacture of dutiable as well as exempted goods - sub-rule (5) of Rule 6 ibid provided that the embargo created in sub-rule (1), subrule (2) and sub-rule (3) shall not be applicable, in case the goods are cleared to a unit in the Special Economic Zone. The said sub-rule (5) of Rule 6 was substituted by Notification No.50/08-C.E. (N.T.) dated 31.12.2008, wherein sub-rule (5) was renumbered as sub-rule (6). The effect of the amendment was that the developer of Special Economic Zone was inserted. Whether such amendment by way of substitution of Rule 6 would be applicable with retrospective effect or the same will be considered having prospective effect? - HELD THAT:- By considering the provisions contained in SEZ Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th interest and for imposition of penalty. The matter was adjudicated vide the impugned order dated 02.08.2012, wherein the proposals made in the show cause notice were dropped. In support of dropping of the show cause notice, the learned adjudicating authority has recorded the following observations:- "23. In view of above, I hold that the goods cleared by the assessee to SEZS Developers are exported goods within the meaning of Section 2(m) of the SEZ Act, 2005 read with Rule 30 of the Rules ibid and all such removal of goods made by the assessee to the SEZ Developers are covered under clause (v) of sub rule (6) of the Rule 6 of the Cenvat Credit Rules, 2004 and hence the provisions of Rule 6(1)(2)(3) and (4) are not applicable to these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal cannot be relied upon to decide the present issue. 4. On the other hand, learned Advocate appearing for the respondent submitted that as per the provisions contained in the Special Economic Zones Act, 2005 and Special Economic Zones Rules, 2006, supply of goods to SEZ developers will be considered as exports and thus, the benefit provided under sub-rule (6) of Rule 6 ibid should be available for non-payment of the amount of exempted goods prescribed under sub-rule (3) of Rule 6 ibid. She further submitted that the amendment in Rule 6(6)(i) ibid vide Notification No.50/08-C.E. (N.T.) dated 31.12.2008 shall be retrospectively applicable to supply of goods to the developer of SEZ. In this context, she has relied upon the following judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) of Rule 6 ibid provided that the embargo created in sub-rule (1), subrule (2) and sub-rule (3) shall not be applicable, in case the goods are cleared to a unit in the Special Economic Zone. The said sub-rule (5) of Rule 6 was substituted by Notification No.50/08-C.E. (N.T.) dated 31.12.2008, wherein sub-rule (5) was renumbered as sub-rule (6). The effect of the amendment was that the developer of Special Economic Zone was inserted. Now, the issue involved in this appeal for consideration by the Tribunal is, whether such amendment by way of substitution of Rule 6 would be applicable with retrospective effect or the same will be considered having prospective effect. The issue arising out of the present dispute is no more res integra in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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