2017 (9) TMI 1542

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....appeal is filed by the Revenue against Order-in-appeal No. 24/2012(T) CE dated 16.07.2012. 2.   Heard both sides and perused the records. 3.   The issue involved in this case is regarding the demand of duty on the clearances made to SEZ Unit developer. 4.   The respondent is a manufacturer of pre-fabricated building items claiming benefit of SSI exemption 8/2003, e....

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....was not a contractor was suppressed from the Department. Accordingly demand of duty was proposed by invoking extended period. The adjudicating authority after following due process of law confirmed the demands raised along with interest and also imposed equivalent penalty. On an appeal, the 1st Appellate Authority set aside the impugned order-in-original before him on merits as well as on limitati....

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....s UOI [2010(249)ELT 3(Guj)] and the decision of the Tribunal in the case of Tiger Steel Engineering (I) Pvt Ltd [2010-TIOL-1256-CESTAT-Mum)] for the definition of the word "export"  6.  Learned counsel for the respondent submits that on limitation, respondent had shown the disputed clearances in the monthly return as clearances to SEZ unit without payment of duty; supplies made by domes....

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.... 30625/2016 dated 4.8.2016 has held that non-reparation of ARE-I is a procedural lapse and can be condoned. 7.   I considered the submissions made by both sides and find that the 1st Appellate Authority has correctly come to a conclusion that the clearances made by the respondent to an SEZ unit are exports as per the provisions of the SEZ Act 2005. I find that the 1st Appellate Authorit....