2012 (10) TMI 415

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.... Shri Jitendra B. Mishra, for the Respondent. [Order]. -  P.C. : The present appeal arises out of an order of the CESTAT dated 20 May 2011 on an application for waiver of pre-deposit. The Tribunal by its order has directed that a prima facie case for total waiver was not made out and accordingly, the Appellant was called upon to deposit 60% of the amount demanded with interest within....

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.... unit in a special economic zone or to a developer of a special economic zone for their authorized operations, or". 4. The issue before the Tribunal was whether prima facie the aforesaid amendment was clarificatory or whether it brought about a substantive change and, therefore, would be prospective in nature. The Tribunal in its impugned order has observed that prima facie the amendment b....

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.... has been urged is that at the hearing of the application, the attention of the Tribunal was drawn to the order of the Tribunal in the case of MTC Rolling Mills Pvt. Ltd. which in turn, as the Tribunal noted, was based on another order in the case of Sujana Metal Product Ltd. [2011 (273) E.L.T. 112 (Tribunal)]. Counsel submitted that the Tribunal ought not to have ignored its own interim order in ....

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....dated 7-1-2009), it is apparent 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-C.E. (N.T.), dated 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 ....