2017 (9) TMI 1542

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.... Adv for the Respondent ORDER This 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 it....

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....not be treated as exports and the fact that he 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 1^st Appellate Authority set aside the impugned order-in-orig....

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....gh Court of Gujarat in the case of Essar Steel Ltd Vs 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 SE....

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....se of Brahmos Aero Space Pvt Ltd in Final Order No. A/ 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 1^st 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....