TMI Blog2018 (3) TMI 1831X X X X Extracts X X X X X X X X Extracts X X X X ..... cited by the Learned Counsel in the case of Lotus Power Gears (P) Ltd. [2016 (6) TMI 998 - KARNATAKA HIGH COURT]. The Tribunal has taken consistent view that the supply made to the SEZ Developers is considered as export even prior to Notification No. 15/2008-C.E. (N.T.) applying the provisions of SEZ Act, 2005. The impugned order is not sustainable, hence the same is set aside - appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able, even prior to 31-12-2008 when the Rule 6 was amended vide Notification No. 50/2008-C.E. (N.T). He placed reliance on the judgment of the Hon ble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore-III v. Lotus Power Gears (P) Ltd. - 2017 (346) E.L.T. 347 (Kar.). 3. Shri A.B. Kulgod, Learned Asstt. Commissioner (AR) appearing on behalf of the Revenue reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
