2013 (9) TMI 1108

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner : Shri.S.S.Gupta, CA For the Respondent : Dr. B.S.Meena, Addl. Comm. (AR) ORDER PER: P.R.CHANDRASEKHARAN 1. The appeal is directed against Order-in-Original No.Belapur/57/Bel-III/R-III/Commr/KA/12-13 dated 30/11/2012 passed by Commissioner of Central Excise, Belapur. 2. The appellant, M/s.S.P. Fabricators Pvt. Ltd. are engaged in manufacture of excisable goods, namely, aluminium structu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the said Rules and Section 11A of the Central Excise Act, 1944. Interest was also demanded on the said amount and it was also proposed to impose penalties. The notice was adjudicated by the impugned order and the duty demands were confirmed along with interest thereon apart from imposing equivalent amount of penalty under Section 11AC. Aggrieved of the same, the appellant is before us. 3. The Ld. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per with effect from 31/12/2008 has retrospective effect from 2004 onwards and therefore, no reversal of credit in respect of inputs used in the manufacture of goods supplied to the SEZ developer is warranted under law. In the light of the above, he submits that the appeal be allowed. 4. The Ld. Commissioner (AR) fairly concedes that the above decisions of the Hon'ble High Court of Andhra Pradesh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X