2011 (10) TMI 198

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.... period April 2008 to November 2008 along with interest stands demanded and a penalty of Rs. 35,00,000/- imposed. 1.2. Appeal No. E/2288/2010 is by the department against the order of the Commissioner (Appeals) No. 41/2010 (H-I) CE dated 28.07.2010 by which, the order of the original authority, confirming a demand of an amount of  Rs. 3,23,334/- relating to the period 11.04.2007 to 02.01.2008 along with interest and imposing  penalties, was set aside. 1.3. Appeal No. E/1966/2010 is against the order of the Commissioner (Appeals) No. 28/2010 (H-I) CE dated 31.05.2010 by which order of the original authority confirming demand of an amount of Rs. 39,87,428/- relating to the period 01.08.2007 to 30.04.2008 along with interest an....

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....rom both sides and perused the records. In all these cases, the assessees have supplied the excisable goods without payment of duty to developers / promoters of SEZ. There is no dispute that the SEZ developers / promoters were entitled to get the goods supplied by the manufacturers in DTA without payment of duty. There is also no dispute that when exempted goods are supplied to SEZ units, the exception under Rule 6(5) of Cenvat Credit Rules, 2002 and Rule 6(6) of Cenvat Credit Rules, 2004 shall apply. In the context of applying the exceptions in the said Rules, the dispute relates to the "status" of goods supplied by the DTA units to the SEZ developers / promoters as to whether the same is to be treated as "goods exported" or otherwise, whe....

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....ent that the intention was to make available the benefits to SEZ developer for the authorized operations in addition to SEZ units and therefore the amendment No.50/2008-CE(NT) dt. 31/12/2008 Cenvat Credit Rules, 2004 is applicable retrospectively. However, as the amendment by No.50/2008 is only to Rule 6 of Cenvat Credit Rules, 2004, the question of extending the benefit of amendment to Cenvat Credit Rules, 2002 does not arise. 12. As the issues involved relate to interpretations of SEZ provisions under the Customs Act, SEZ Act and provisions of the Central Excise Rules and the Cenvat Credit Rules, no charge of suppression by the assessees can be sustained and, therefore, the question of invoking the extended period of limitation and als....