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2016 (11) TMI 914 - CESTAT MUMBAI

2016 (11) TMI 914 - CESTAT MUMBAI - TMI - Demand was made under Rule 6(3) (1) at the rate of 10% of the value of the goods - M/s. Bajaj Holding & Investment Ltd. is not a SEZ Developers but it is a contractor, - Held that: - From the letter of the Department of Commerce, it is clear that the M/s. Bajaj Holding & Investment Ltd. is an SEZ Developer. Moreover, while making an allegation in the show cause notice that the appellant is contractor, no material evidence was adduced by the department th .....

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impugned order is set aside and appeal is allowed. - E/1129/2011 - A/86929/16/SMB - Dated:- 9-3-2016 - Shri Ramesh Nair, Member (Judicial) Ms. Shamita J. Patel, Advocate with Shri J.C. Patel, Advocate for Appellant Shri V.K. Shastri, Asstt. Commr. (A.R) for respondent ORDER The appeal is directed against Order-in-Appeal No. SR/311/NGP/2011 dt. 05.04.2011 passed by the Commissioner (Appeals) Central Excise & Customs, Nagpur, whereby the Ld. Commissioner upholding the Order-in-Original NO. 7/ .....

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appeal filed by the appellant before the Commissioner (Appeals) was rejected only by reducing the penalty, therefore the appellant is before me. 3. Ms. Shamita J. Patel, Ls. Counsel along with Shri J.C. Patel, Ld. Advocate appearing for the appellant submits that the buyer of the goods M/s. Bajaj Holding & Investment Ltd. is an SEZ Developer. In this regard, she referred to letter issued by Director, SEZ Section, Department of Commerce dt. 30.1.2009, wherein the concerned department has con .....

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