2017 (8) TMI 1464

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....ellant. Shri S.N. Kumar and Ms. Priyanka Verma, Advocates, for the Respondent. ORDER This appeal under Section 35G(1) of the Central Excise Act, 1944 (the Act) challenges the order dated 16th April, 2004 passed by the Customs, Excise & Service Tax Appellate Tribunal (Tribunal). 2. This appeal was admitted on 23rd January, 2015 on the following substantial question of law :- "Wh....

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....ty, the appellant/Revenue should file an appeal to the Supreme Court. 4. On 3rd July, 2009 the Joint Commissioner of Central Excise had issued notice to the assessee seeking to recover an amount of Rs. 24.26 lacs being 10% of Rs. 2.42 crores, being the value of finishing goods cleared to the developer of SEZ during the period June, 2008 to November, 2008. The basis of demand was Rule 6(3) ....

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....r, 2008, Rule 6(3) of Cenvat Credit Rules, 2004 will not apply. The above amendment excluded the application of Rule 6(3) of the Cenvat Credit Rules, 2004 to clearances to a developer of a special economic zone for their authorized operations. This amendment, it was contended would have retrospective operation. However, it was not accepted and by an order dated 1st February, 2010 the Commissioner ....

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.... to S.E.Z. developers during the period June, 2008 to November, 2008 would be exempted goods in view of Rule 6(6)(i) of the Cenvat Credit Rules, 2004 which substituted the earlier provision on 31st December, 2008, even to clearances prior to 31st December, 2008. Thus, excluding the application of Rule 6(3) of the Cenvat Credit Rules, 2004. 8. Thus, the question arising is essentially a que....