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2017 (8) TMI 1464 - HC - Central ExciseClearance to S.E.Z. developers - whether the clearance to S.E.Z. developers during the period June, 2008 to November, 2008 would be exempted goods in view of Rule 6(6)(i) of the Cenvat Credit Rules, 2004 which substituted the earlier provision on 31st December, 2008, even to clearances prior to 31st December, 2008? Held that:- The question arising is essentially a question relating to duty of excise on the goods cleared to developer of S.E.Z. prior to 31st December, 2008 i.e. exempted or not under Rule 6(6)(i) of the Cenvat Credit Rules - there is no jurisdiction to entertain the present appeal in view of Section 35L of the Act. The substantial question as formulated is not being answered for want of jurisdiction - appeal dismissed.
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