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2014 (6) TMI 902

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Full Text of the Document

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....-6-2013 and is sought to be admitted on the following suggested questions of law : (i)       "Whether the Customs, Excise & Service Tax Appellate Tribunal was right in holding that the supplies made from DTA to SEZ developer/promoter as 'exports', entitled for the exceptions provided under Rule 6(6) of the CENVAT Credit Rules, 2004? (ii)    &nbsp....

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....d from the date of the notification only? (iv)     Whether the CESTAT was correct in stating that the question of invoking extended period of limitation for demand of amounts and imposition of penalties does not arise, when the demand was issued under Section 11A(1) of the Central Excise Act, 1944 for wilful misstatement or suppression of facts, or contravention of any of the ....