2017 (8) TMI 691

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.... - For the Appellant Shri Prasivamurthy. N.K, AR - For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dated 26.10.2009 passed by the Commissioner of Central Excise whereby the Commissioner has confirmed the demand of Rs. 6,61,771/- being an amount equal to 10% of the value/price cleared to Special Economic Zone (SEZ) developer during the per....

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....ablished in SEZ. They have cleared the said goods without payment of duty from their factory premises by raising invoices as required under Rule 11 of CER, 2002 in their own name. Further, clearances made to the developer in the SEZ are not notified in Rule 6(6) of CCR, 2004 which exempts excisable goods cleared instances, Such as, if the assessee in such case clearing goods to the developer, shou....

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.... He further submitted that the amendment to CCR, 2004 by substituting clause (i) of sub rule (6) of Rule 6 of CCR, 2004 by way of Notification No.58/2008-CE dated 31.12.2008 is retrospective in nature as held by the High Court of Karnataka in the case of CCE Vs. Fosroc Chemicals (India) Pvt. Ltd.: 2015 (318) ELT 240 (Kar.) and also the High Court of Chattisgarh in the case of UOI Vs. Steel Authori....