2022 (4) TMI 199

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....evi Taritla, ADC (AR) For the Respondent ORDER Brief facts of the case are that the appellants are engaged in manufacture of TMT bars falling under Chapter 72 of the CETA, 1985. They availed cenvat credit for payment of duty on their final products. On perusal of ARE-1s filed by the appellants, it was noticed that they had cleared excisable goods to SEZ units without payment of duty under No....

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....es. 2. After due process of law, the adjudicating authority dropped the proceedings holding that supplies made from DTA to SEZ unit or SEZ Developer has to be construed as 'export' under the SEZ Act. It was also observed by him that higher judicial fora have consistently held that the amendment made by Notification No.50/2008-CE (NT) is retrospective in application as the amendment is clarifica....

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....ritla supported the findings in the impugned order. 5. Heard both sides. 6. The very same issue has been considered by the Hon'ble jurisdictional High Court in the decision cited by the Ld. Counsel for appellants. The questions of law framed in the said appeal (C.M.A No.2700 of 2015) are as under : (a) Whether the CESTAT is right in holding that amendment of Rule 6 (60 of the CENVAT....

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....ith the decision in the case of Steel Authority of India Ltd., and in the case of FOSROC Chemicals India (P) Ltd. the leaned counsel for the Revenue pointed out that the decision in the case of Steel Authority of India has been challenged before the Hon'ble Supreme Court and the same is pending as well as the decision of the Tribunal in the case of Sujana Metal Products Limited, which was confirme....