TMI Blog2014 (6) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 6(3) of CCR, 2004 applies or not - Held that:- Tribunal while rendering the impugned decision, has relied on its earlier decision in the case of Sujana Metal Products Limited [2011 (9) TMI 724 - CESTAT, BANGALORE]. It is submitted by the learned counsel for the appellant that the Hon'ble Karnataka High Court has dismissed the appeal preferred against the aforesaid judgment of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect of Section 51 of the SEZ Act, 2005 to hold the impugned goods as exports and at the same time ignoring the provisions of clause (c) of sub-section (1) of Section 26 of SEZ Act, according to which the supplies by domestic units to the units in SEZs/Developers of SEZ are exempted from payment of Central Excise duties? (iii) Whether the CESTAT was correct in holding that the amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard the learned counsel for the appellant and gone through the impugned judgment and order of the learned Tribunal. It appears that the learned Tribunal while rendering the impugned decision, has relied on its earlier decision in the case of Sujana Metal Products Limited [2011 (273) E.L.T. 112 (Tri.-Bang.)]. It is submitted by the learned counsel for the appellant that the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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