2012 (6) TMI 741

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....UDGEMENT The challenge in this appeal of the Department is mainly against the dropping of demand of Rs.2,86,000/- (being 10% of the value of finished products cleared by the respondent to SEZ developer during 2007-08) by the lower appellate authority. The respondent was also clearing excisable goods to the DTA on payment of duty during the said period. According to the Department, the goods cle....

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....mmissioner (Appeals) in an appeal filed by the party. Hence, the present appeal of the Department. 2. After hearing both sides, I find that the very basis of the impugned demand is unfounded inasmuch as, in the case of Sujana Metal Products Ltd. vs. CCE, Hyderabad [2011(273) ELT 112 (Tri. Bang.)], this Tribunal rejected a similar plea of the Department and held that all supplies of excisable go....