https://www.taxtmi.com/caselaws?id=781726 CESTAT set aside the impugned order confirming central excise duty demands and penalties on a DTA unit for supplies made to an SEZ unit. It held that, after enactment of the SEZ Act, 2005, the special provisions of that Act, including Section 26 read with the overriding Section 51, prevail over inconsistent conditions in other laws or notifications. Consequently, exemption for supplies to SEZs cannot be denied merely for non-compliance with procedural conditions under excise notifications or circulars. Relying also on HC precedent regarding service tax to SEZs, CESTAT ruled that the adjudged duty demands and penalties were unsustainable and allowed the appeal. en-us Mon, 17 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781726 CESTAT set aside the impugned order confirming central excise duty demands and penalties on a DTA unit for supplies made to an SEZ unit. It held that, after enactment of the SEZ Act, 2005, the special provisions of that Act, including Section 26 read with the overriding Section 51, prevail over inconsistent conditions in other laws or notifications. Consequently, exemption for supplies to SEZs cannot be denied merely for non-compliance with procedural conditions under excise notifications or circulars. Relying also on HC precedent regarding service tax to SEZs, CESTAT ruled that the adjudged duty demands and penalties were unsustainable and allowed the appeal. Case-Laws Central Excise Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781726