https://www.taxtmi.com/caselaws?id=117193 A 100% export-oriented unit was considered eligible for exemption under Notification No. 24/2003-CE for excisable goods other than those cleared to the domestic tariff area. Damaged granite tiles that had been cleared and later returned to the factory after transit damage fell within the notification's apparent scope on the stated facts. On that basis, a strong prima facie case was made for interim relief, supporting waiver of pre-deposit and stay of recovery of the duty and penalty demanded. en-us Fri, 30 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 18:49:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117193 A 100% export-oriented unit was considered eligible for exemption under Notification No. 24/2003-CE for excisable goods other than those cleared to the domestic tariff area. Damaged granite tiles that had been cleared and later returned to the factory after transit damage fell within the notification's apparent scope on the stated facts. On that basis, a strong prima facie case was made for interim relief, supporting waiver of pre-deposit and stay of recovery of the duty and penalty demanded. Case-Laws Central Excise Fri, 30 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117193