TMI Blog2014 (3) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... amended by Notification No.50/2008 dated 31.12.2008 can be applied retrospectively does not arise in this case. The issue stands decided against the Revenue by a decision of this Tribunal in SUJANA METAL PRODUCTS LTD [2011 (9) TMI 724 - CESTAT, BANGALORE] which pertains to a period prior to 31.12.2008. The period of dispute in this case is also prior to the said date - Decided in favour of assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Tariff Area (DTA), cleared some of their finished goods to SEZ developers. The appellant also cleared some goods to the DTA on payment of appropriate duty of excise. In the relevant show-cause notice, the department alleged inter alia that the goods cleared to SEZ developers without payment of duty were liable to be treated as exempted goods and that the appellant, not having maintained separ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals). 3. The appellant has challenged the above demand on the strength of certain provisions of the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006. They have contended that the amendment brought to sub-rule 6 of Rule 6 of the CCR, 2004 by Notification No.50/2008-C.E. (NT) dated 31.12.2008 is retrospective and hence, during the period of dispute also, the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances of exempted goods. This Tribunal, in the cited case, ruled out the applicability of Rule 6(3) of the CCR, 2004 to such cases. Contextually, it is pointed out by the learned Additional Commissioner (AR) that the Tribunals decision in Sujana Metal Products case is under appeal to the jurisdictional High Court. However, no stay order of the appellate Court has been produced. 5. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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