TMI Blog2023 (10) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... MMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, TIRUCHIRAPALLI AND OTHERS [ 2015 (10) TMI 1058 - CESTAT CHENNAI ] where it was held that appellants are eligible for exemption under Notification 67/95-CE on clinker captively consumed for manufacture of cement cleared to SEZ units/developers without payment of duty for both the periods prior to and after the amendment of SEZ Act. In the case of COMMISSIONER OF CENTRAL EXCISE, TIRUCHIRAPALLI VERSUS MADRAS CEMENTS LTD. [ 2017 (12) TMI 1664 - CESTAT CHENNAI ], the Tribunal has applied the said decision to set aside the demand. The demand cannot sustain. The impugned order is set aside - appeal allowed. - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t viz., Cement cleared to the SEZ unit is an exempted product. 1.4 Show Cause Notices were issued proposing to demand the duty on the clinker used in the manufacture of cement cleared to SEZ unit. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. Against such order, the appellant filed an appeal before the Commissioner (Appeals) who upheld the same. Hence, this appeal. 2. The Ld. Consultant Shri R. Parthasarathy appeared and argued for the appellant. It is submitted by the Ld. Consultant that the issue has been settled in the appellant s own case as per Final Order Nos. 40936-40957/2015 02.07.2015 as well as in another case vide Final Order No. 43174/2017 dated 18.12.2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Principal Commissioner or Commissioner, as the case may be. (3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board. There is no dispute that the appellants had duly followed the procedures set out in the above Rules, and executed bond before the excise authorities and cleared the goods without payment of duty. If the goods are fully exempted, the question of following the procedure under ARE-1 and execution of bond does not aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) of section 3 of the Central Excise Act, 1944 with a view to omit the provisions relating to free trade zonewhich have become redundant due to enactment of the Special Economic Zones Act, 2005. It is also proposed to amend clause (iii) of Explanation 2 of said sub-section so as to substitute the meaning of Special Economic Zonein the manner as is assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005. By virtue of the above Act, the word FTZ was omitted and substituted with the word SEZ . Therefore, the Revenue s plea that the goods supplied to SEZ is not covered under clause (i) of the Proviso to the notification is not acceptable. We find that when the Board already amended the Rule 6 (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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