https://www.taxtmi.com/caselaws?id=245061 Pre-deposit of duty and penalty was waived and recovery stayed pending appeal in a dispute involving clinker captively used in cement manufactured for supply to an SEZ. The Tribunal noted conflicting views on whether supplies to an SEZ are to be treated as export for excise purposes and relied on the Board's circular supporting export treatment of SEZ supplies. On that basis, and considering the existence of contrary decisions, interim relief was granted at the admission stage. The operative effect was suspension of recovery during pendency of the appeal. en-us Thu, 07 Feb 2013 00:00:00 +0530 Wed, 19 Mar 2014 05:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245061 Pre-deposit of duty and penalty was waived and recovery stayed pending appeal in a dispute involving clinker captively used in cement manufactured for supply to an SEZ. The Tribunal noted conflicting views on whether supplies to an SEZ are to be treated as export for excise purposes and relied on the Board's circular supporting export treatment of SEZ supplies. On that basis, and considering the existence of contrary decisions, interim relief was granted at the admission stage. The operative effect was suspension of recovery during pendency of the appeal. Case-Laws Central Excise Thu, 07 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245061