2019 (12) TMI 51

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....dent (AR) for the respondent ORDER PER: C J MATHEW This appeal of M/s Malmo Steels Pvt Ltd, against order-in-appeal no. PKS/92/BEL2011-12 dated 9th August 2011 of Commissioner of Central Excise (Appeals), Mumbai - III, challenges the recovery pertaining to the clearance of goods effected by them to 'developers' of 'special economic zones' between 16th May 2008 and 10th December 2008 determined ....

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....anufacture of excisable goods and exempt goods, are availed only in conformity with the principle espoused in rule 3 of the said Rules. One of the options by which compliance can be demonstrated is the discharge of liability prescribed in rule 6(3) of CENVAT Credit Rules, 2004. The exclusions from such liability is limited to clearances of such goods that escape duty liability in certain circumsta....

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....ctioning and privileges of 'special economic zones' are governed by the Special Economic Zones Act, 2005 which, has defined 'exports' in section 2(m) therein to include clearances by units in the domestic tariff area to 'developers' and 'units'. Section 51 of Special Economic Zones Act, 2005 provides that, in the event of any inconsistency with any other law, these would prevail. Accordingly, clea....