https://www.taxtmi.com/caselaws?id=235405 The Tribunal partially allowed Revenue's appeal, confirming a demand of Rs. 6,22,500/- with interest for contravention of Rule 3(5) of Cenvat Credit Rules, 2004. The penalty imposed under Rule 15(1) of CCR was not restored due to no intention to evade duty. The interpretation of "export" under SEZ Act and Central Excise Act was clarified, with benefits under Rule 5 and Rule 6(6) of CCR not extended to deemed exports to SEZ. Non-compliance with Rule 18 and Rule 19 of Central Excise Rules, 2002 was noted regarding export procedures. en-us Wed, 03 Jul 2013 00:00:00 +0530 Sat, 08 Feb 2014 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235405 The Tribunal partially allowed Revenue's appeal, confirming a demand of Rs. 6,22,500/- with interest for contravention of Rule 3(5) of Cenvat Credit Rules, 2004. The penalty imposed under Rule 15(1) of CCR was not restored due to no intention to evade duty. The interpretation of "export" under SEZ Act and Central Excise Act was clarified, with benefits under Rule 5 and Rule 6(6) of CCR not extended to deemed exports to SEZ. Non-compliance with Rule 18 and Rule 19 of Central Excise Rules, 2002 was noted regarding export procedures. Case-Laws Central Excise Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235405