2016 (12) TMI 848

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... A. P. Srinivas ORDER Heard Mr.Joseph Prabakar, learned counsel appearing for the petitioner and Mr.A.P.Srinivas, learned Senior Panel Counsel appearing for the respondent. 2. The petitioner has filed this Writ Petition challenging the Order-in-Original, dated 18.07.2016, in and by which, the proposal made in the show-cause notice, dated 15.05.2015 was confirmed and the respondent directed reco....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., dated 16.03.1995 was amended by substituting the words "Free Trade Zone" into "Special Economic Zone". Therefore, it is submitted that the impugned order is liable to be set-aside. 4. The learned Senior Panel Counsel appearing for the respondent based on the written instructions given by the Deputy Commissioner (Legal), vide letter dated 16.11.2016, stressed upon the fact that as against the im....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to the effect of the notification dated 14.06.2016, apart from the circular, dated 11.02.2010, wherein, it has been stated that though the SEZ are not listed in the proviso (i) to (vi) of Notification No.67/95 as per CBEC Circular 29/06, dated 27.12.2006, supplies from DTA to SEZ are exempted from excise duty under Rule 19 and such supplies shall also be eligible for rebate under Rule 19. Therefo....