TMI Blog2014 (2) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 at the relevant time. Based on such argument, a Show Cause Notice was issued demanding 10% of the price of cement cleared during the period July,'07 to Dec.'08 in terms of Rule 6 of CCR 2004. After adjudication, an amount of Rs.1,24,74,961/- is confirmed against the applicant along with interest and equal penalty. Aggrieved by the order, the applicant filed this appeal along with stay petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his issue was examined by the Hon'ble High Court of Chhattisgarh at Bilaspur in the case of Union of India Vs M/s. Steel Authority of India Ltd. [Bhilai Steel Plant, Bhilai] reported in, wherein, the High Court has taken a view that amendment made on 31.12.2008 is only for correcting an obvious omission and the High Court has ordered that there is no need for payment of 10% of the price of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire matter of supply of cement to SEZ without payment of duty was known to the department from the beginning and Revenue issued the present Show Cause Notice only on 30.12.2010 for the period July, '07 to Dec.'08 invoking extended period and such Show Cause Notice clearly time-barred. Therefore, he submits that on these grounds they have a very strong case and the appeal should be admitted w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven retrospective effect unless it is specifically mentioned therein. 6. We have considered the submissions of both sides. The question whether the exported goods are exempted goods is itself a debatable issue. The Hon'ble Chattisgarh High Court, which has given a clear ruling after examining the various facts and relevant law and clearly held that benefit has to be extended for the earlier per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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