2023 (9) TMI 1060

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orts to, EOUs and to SEZs. For the period. 02/10/2010 to March 2013 and April 2013 to March 2014 two showcase notices were issued on the ground they were exporting goods which were unconditionally exempt and the appellants were taking CENVAT credit on both dutiable and exempted goods. Accordingly, showcase notice demanded that the appellant is required to pay 6/8% of the value of goods which were cleared to EOUs and SEZS. After due process, the adjudicating authority confirmed the demands along with interest and penalty. Being aggrieved, the appellant is before the Tribunal. 2. The learned counsel appearing on behalf of the appellant submits that during the period October 2010 to March 2013 the exempted goods were cleared to (a) DTA (b) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o clearances were made to DTA or were exported under bond n this appeal. Apart from their case being fully covered by the above sited decisions of this Bench. He further submits that Rule 6(6)(i) &(ii) clearly specifies that the provisions of sub-rule (1), (2), (3) are not applicable where the exempted goods are cleared to (a) SEZ or to (b) 100% EOU. Therefore, he submits that even on this account, the confirmed demands are not legally sustainable. 4. Learned AR reiterates the findings of the lower authorities. He does not dispute the fact that in respect of the same appellant, the appeals on this issue stand allowed by this Bench in the case law sited above. 5. Heard both sides and perused the documents. This bench, in the case of As....