Custom, Excise & Service Tax Tribunal
M/S. Sujana Metal Products Ltd vs Cce&C, Visakhapatnam-Ii on 7 November, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD Bench DB Court I Appeal No.C/438/2010 (Arising out of Order-in-original No.38/2009 (PVR) dt. 31/12/2009 passed by CCE&C, Visakhapatnam-II) For approval and signature: Honble Ms. Sulekha Beevi, C.S., Member(Judicial) Honble Shri Madhu Mohan Damodhar, Member(Technical) 1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? 2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? 3. Whether their Lordship wish to see the fair copy of the Order? 4. Whether Order is to be circulated to the Departmental authorities? M/s. Sujana Metal Products Ltd. ..Appellant(s) Vs. CCE&C, Visakhapatnam-II ..Respondent(s)
Appearance Shri B. Venugopal, Advocate for the appellant. Shri Nagaraj Naik, Deputy Commissioner(AR) for the respondent.
Coram:
Honble Ms. Sulekha Beevi, C.S., Member(Judicial) Honble Shri Madhu Mohan Damodhar, Member(Technical) Date of Hearing:07/11/2016 Date of decision:07/11/2016 FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] The issue is whether the appellants are liable to pay the export duty for the goods cleared to SEZ units / developers. The issue stands covered by the judgments laid in Sujana Metal Products Ltd. & others, which was maintained by the Honble jurisdictional High Court vide order in CEA No.56/2013 dt. 13/02/2014. In view thereof, the demand is unsustainable. The impugned order is set aside and the appeal is allowed with consequential reliefs, if any. (Pronounced and dictated in open court) MADHU MOHAN DAMODHAR MEMBER(TECHNICAL) SULEKHA BEEVI C.S. MEMBER(JUDICIAL) Raja.2