9911796707
TMI Blog2016 (3) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... be treated as export and secondly whether demand of 10% of the value of the goods in terms of Rule 6(3)(i) is correct and legal or otherwise. 3. Shri. R.K. Maji, Ld. Asst. Commissioner (A.R.) appearing on behalf of the appellant Revenue reiterating the ground of appeal submits that in the identical issue against this Tribunal order in case of Siemens Ltd. vs. Commissioner, the revenue has filed appeal before the Hon'ble Bombay High Court and the same is pending as reported in [2015(321) ELT A225(Bom)]. He submits that since the appeal of the Revenue is pending before the Hon'ble High Court in case of Seimens Ltd. this matter may be kept in abeyance. 4. Shri Anupam Dighe, Ld. Counsel for the respondent submits that Ld. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the personal hearing. There has been a delay of 1 day for filing the appeal. The appellants have filed the applications for condonation of delay on the grounds that the last date for filing of appeal was on Saturday and under the bonafide belief that the appeal could be filed on Monday and the same will be treated as within prescribed time limit, the appeal was filed on 31/05/2010. Looking into the grounds of delay the delay is hereby condoned. The appellants have also field stay application for waiver of pre-deposit of duty confirmed of R.s 21,15,637/- alongwith interest and penalty of Rs. 21,15,637/-. Imposed under Rule 15 of Cenvat Credit Rules, 2004 and interest. Since prima facie, there appears to be strong case in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible. Out of these seven there are two categories which are relevant to this case. Rule 6(6)(i) refers to goods cleared to a unit in SEZ and Rule 6(6)(v) refers to goods cleared for export in terms of provisions of Central Excise Rules, 2002. (iv) The Board vide Circular No. 29/2006-Cus dated 23-12-06 issued instructions regarding coming into force of SEZ Act in 2006. In terms of enactment of the Acts and Rules clarifications were issued in respect of procurement of goods from the DTA by SEZ units and developers for their authorised operations. Para 3 of the said circular states as under: The important provisions of the Act & the Rules having a bearing on procurement of goods from DTA by SEZ units and SEZ developers for their authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e there under may be applied, mutatis-mutandis, in case of procurement by SEZ units & SEZ developer from DTA for their authorized operations." (vi) Thus in terms of Board's Circular all clearances without payment of duty from DTA to not only SEZ units but to SEZ developers were in terms of Rule 19 of the Central Excise Rules, 2002. Rule 6(6)(v) very clearly confirms that the provisions of Rule 6(1), (2), (3) & (4) would not apply to clearances of goods cleared for export under bond in terms of provisions of Central Excise Rules, 2002. (vii) Circular No. 6/2010-Cus dated 09-03-2010 further reiterates the provisions of Circular No. 29/2006-Cus and again confirms that clearance of duty free material for authorized operations in the SEZ i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
