2019 (2) TMI 1557

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....nt Shri RK Dwivedi, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew This appeal lies against order-in-appeal no. SB/54/Th-I/2011 dated 1st February, 2011 of Commissioner of Central Excise (Appeals), Mumbai Zone - I upholding recovery of Rs. 15,78,172/-, along with interest under section 11AB of Central Excise Act, 1944, and imposing penalty of like amount under section....

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....Metal Products Ltd v. Commissioner of Central Excise, Hyderabad [2011 (273) ELT 112 (Tri. Bang.)], affirmed by the Hon'ble High Court of Andhra Pradesh, by the Hon'ble High Court of Chattisgarh in Union of India v. Steel Authority of India Ltd [2013 (297) ELT 166 (Chattisgarh)] and by the Tribunal in Ultratech Cement Ltd v. Commissioner of Central Excise, Nagpur [2015 (315) 238 (Tri. Mumbai)] all ....

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....s of clearances including exports and clearances to units in special economic zones without, admittedly, covering developers of special economic zones. With the coming into force of Special Economic Zones Act, 2005, effective from 10th February 2006, exemption of duties on goods cleared from the domestic tariff area for use of developers or units in special economic zone is accorded by that specia....

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....pement covered of rule 6 of the said Rules, the categorization as exports would itself suffice to exclude the applicability of the liability prescribed therein. In the decision in re Sujana Metal Products Ltd, it was held that '11. In the present case, taking into account the provisions of the erstwhile SEZ in Chapter XA of the Customs Act, the provisions in the SEZ Act and the clarifications o....