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2014 (2) TMI 1011 - AT - Central ExciseDuty demand - Revenue imposed duty since no excise duty is paid on final product, namely, cement, the applicant had to pay 10% of the value of cement, as per the provisions of Rule 6 of the CENVAT Credit Rules, 2004, especially because supplies to SEZ developer was not mentioned in the clause 6(6) of CENVAT Credit Rules 2004 at the relevant time - Held that:- where the benefit was extended for clearances to 100% EOU or FTZ by amending Rule 57C, wherein, the Tribunal had held that said notification can have only prospective effect and not retrospective effect - benefit has to be extended for the earlier period also. Besides, the applicant has a very strong case on time bar also. Considering all these aspects, we order that the appeal may be admitted without any pre-deposit - Stay granted.
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