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2010 (4) TMI 640 - AT - Central ExcisePenalty - appellants are engaged in the manufacture of MS pipes and tubes of various quality, sizes - contention on behalf of the appellants is that the said amendment is to be construed as clarificatory in nature - Circular No. 29/2006-Cus., dated 27-12-2006 In the circular it was noted in para 3 that, the procurement of goods from DTA by SEZ units and SEZ developers for their authorized operations would include supply of goods or providing services, from DTA to a SEZ unit or a SEZ developer, as has been denned under Section (2)(m) of SEZ Act would constitute "export" - appellants had cleared 419.63 MT of tubes and pipes to SEZ developers during the period from June, 2007 to November, 2007 without payment of excise duty - SCN issued - Held that: - application for stay and waiving the demand under the impugned order till the disposal of the appeal - place this matter before the President for constitution of the appropriate Larger Bench to decide the issue as to whether the amendment introduced to Rule 6(6)(i) of the Cenvat Credit Rules, 2004 under Notification No. 50/2008-C.E. (N.T.), dated 31-12-2008 is either clarificatory in nature and is retrospective in operation or not
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