2013 (9) TMI 1108

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....MBER (JUDICIAL) For the Petitioner : Shri.S.S.Gupta, CA For the Respondent : Dr. B.S.Meena, Addl. Comm. (AR) ORDER PER: P.R.CHANDRASEKHARAN 1. The appeal is directed against Order-in-Original No.Belapur/57/Bel-III/R-III/Commr/KA/12-13 dated 30/11/2012 passed by Commissioner of Central Excise, Belapur. 2. The appellant, M/s.S.P. Fabricators Pvt. Ltd. are engaged in manufacture of ....

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....t Credit Rules, 2004 read with Rule 14 of the said Rules and Section 11A of the Central Excise Act, 1944. Interest was also demanded on the said amount and it was also proposed to impose penalties. The notice was adjudicated by the impugned order and the duty demands were confirmed along with interest thereon apart from imposing equivalent amount of penalty under Section 11AC. Aggrieved of the sam....

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....mendment to Rule 6 (6) to include SEZ developer with effect from 31/12/2008 has retrospective effect from 2004 onwards and therefore, no reversal of credit in respect of inputs used in the manufacture of goods supplied to the SEZ developer is warranted under law. In the light of the above, he submits that the appeal be allowed. 4. The Ld. Commissioner (AR) fairly concedes that the above decisio....