TMI Blog2018 (6) TMI 1654X X X X Extracts X X X X X X X X Extracts X X X X ..... , Hyderabad [ 2011 (9) TMI 724 - CESTAT, BANGALORE ] as upheld by Hon ble High Court reported in Commissioner v. Sujana Metal Products Ltd. [ 2015 (3) TMI 781 - ANDHRA PRADESH HIGH COURT ], Ultratech Cement Ltd. v. CCE, Nagpur [ 2014 (8) TMI 655 - CESTAT MUMBAI ] . The views of the Hon ble Court is that the supplies made to SEZ/SEZ developers is treated as export in terms of the SEZ Act, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005-06 to 2008-09 had supplied goods to SEZ Developer without payment of duty by following the ARE-1 Procedure under the provisions of Rule 30 of SEZ Rules, 2006 read with Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001. They had availed credit of duty paid on the inputs used in such goods cleared to SEZ. They were issued show cause notice dated 5-9-2008 alleging that they are liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Karnataka and this Tribunal. He has handed over bunch of judgments. 4. Shri V.K. Agarwal, Ld. ADC, AR supports the impugned order. 5. We have carefully considered the submissions made by both the sides and perused the records of the case. We find that the issue stands settled by the Tribunal orders in case of M/s. Sujana Metal Products Ltd. v. CCE, Hyderabad - 2011 (273) E.L.T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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