SEZ unit exempt from export duty on 14,000 MT; s.114A penal demand rejected; ss.72 and 73A(3) fines reduced

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....CESTAT held that no export duty is leviable on the 14,000 MT claimed by the appellant SEZ unit, as SEZ law governs and SEZ authorities may, if warranted, proceed under SEZ Act/Rules; consequently the Department's export-duty demand quashed. The import-duty demand was unsustainable for lack of intentional evasion, but confiscation/redemption fine liability stood in part: a redemption fine reduced to Rs.1,500,000 (already realized) was upheld; no duty is payable on 1,026.7 MT. Confiscation of 7,000 MT and of vehicles was held untenable. Penal demands under s.114A were rejected; penalties under ss.72/73A(3) for procedural breaches were sustained but reduced to Rs.250,000 each. Impugned Commissioner's order modified; appeal allowed in part.....