2015 (9) TMI 722

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JJ. For the Appellant : Shri Vipul Agarwal, Advocate For the Respondent : Shri M. S. Negi, Authorized Representative (DR) ORDER Per. B. Ravichandran :- The appellant in the present case is manufacturer of cigarettes and processed cut tobacco. They were clearing processed cut tobacco falling under Chapter Heading 24039970 by availing benefit of exemption under Notification No. 58/200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uthorities and said certificate was issued after due execution of bond. The clearances to the units in SEZ was based on such bond and certificate and no Additional Duty of Excise is payable on the same. He also pleaded that the clearances to SEZ should be considered as export and no duty is chargeable on export items. Learned AR on the other hand contended that the appellant is rightly eligible fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nly after the enactment of Special Economic Zone Act, 2005. 3. Heard both the sides and considered their submissions and appeal records. The appellant was claiming exemption under Notification No. 58/2003-CE dated 22/07/2003. The said notification exempts Duty of Excise under Section 3 of the Central Excise Act and Additional Duty of Excise under sub-Section (1) of Section 3 of the Additional D....