https://www.taxtmi.com/caselaws?id=240006 SEZ duty benefits for clearances to contractors or sub-contractors were treated as available only where the prescribed documents also identified the developer or co-developer. Because the cement was cleared to contractors but the documents did not mention the developer or co-developer, a complete waiver of pre-deposit was not justified on the prima facie record. The surrounding facts, however, supported only partial interim protection, so conditional stay was granted with a requirement to deposit 25% of the duty confirmed in each case and waiver of the balance during the appeal. en-us Mon, 17 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 23:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240006 SEZ duty benefits for clearances to contractors or sub-contractors were treated as available only where the prescribed documents also identified the developer or co-developer. Because the cement was cleared to contractors but the documents did not mention the developer or co-developer, a complete waiver of pre-deposit was not justified on the prima facie record. The surrounding facts, however, supported only partial interim protection, so conditional stay was granted with a requirement to deposit 25% of the duty confirmed in each case and waiver of the balance during the appeal. Case-Laws Central Excise Mon, 17 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240006