https://www.taxtmi.com/caselaws?id=375930 The Tribunal ruled in favor of the appellant, holding that the liability for Central Excise duty and penalty under the CENVAT Credit Rules, 2004, did not apply to clearances to Special Economic Zones categorized as exports. The judgment emphasized the significance of considering the provisions of the Special Economic Zones Act, 2005, in interpreting the rules governing such transactions, leading to the decision to set aside the imposed liability. en-us Wed, 27 Feb 2019 00:00:00 +0530 Wed, 27 Feb 2019 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375930 The Tribunal ruled in favor of the appellant, holding that the liability for Central Excise duty and penalty under the CENVAT Credit Rules, 2004, did not apply to clearances to Special Economic Zones categorized as exports. The judgment emphasized the significance of considering the provisions of the Special Economic Zones Act, 2005, in interpreting the rules governing such transactions, leading to the decision to set aside the imposed liability. Case-Laws Central Excise Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375930