https://www.taxtmi.com/caselaws?id=153646 The Tribunal rejected the Revenue's stay applications seeking to uphold the demand of 10% of the sale price of goods cleared to SEZ developers under Rule 6(3) of CCR. The Tribunal deemed the clearances as exports based on CBEC circulars and past Tribunal decisions, contrary to the Revenue's argument that Rule 6(3) applied due to the timing of the clearances. en-us Thu, 31 Dec 2009 00:00:00 +0530 Fri, 26 Jul 2013 12:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153646 The Tribunal rejected the Revenue's stay applications seeking to uphold the demand of 10% of the sale price of goods cleared to SEZ developers under Rule 6(3) of CCR. The Tribunal deemed the clearances as exports based on CBEC circulars and past Tribunal decisions, contrary to the Revenue's argument that Rule 6(3) applied due to the timing of the clearances. Case-Laws Central Excise Thu, 31 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153646