https://www.taxtmi.com/caselaws?id=250482 Unconditional interim relief was granted in a dispute over duty, interest and penalty on clinker captively consumed in cement cleared to a Special Economic Zone. The Tribunal treated the SEZ clearances as exports, noting that the zone is deemed to lie outside the domestic tariff area. On that prima facie basis, it held that the proviso to Notification No. 67/95-CE was not attracted to deny exemption for clinker used in cement cleared to the SEZ. The earlier grant of unconditional stay in the applicant's own identical case also supported waiver of pre-deposit and stay of recovery pending appeal. en-us Thu, 29 May 2014 00:00:00 +0530 Thu, 14 Aug 2014 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250482 Unconditional interim relief was granted in a dispute over duty, interest and penalty on clinker captively consumed in cement cleared to a Special Economic Zone. The Tribunal treated the SEZ clearances as exports, noting that the zone is deemed to lie outside the domestic tariff area. On that prima facie basis, it held that the proviso to Notification No. 67/95-CE was not attracted to deny exemption for clinker used in cement cleared to the SEZ. The earlier grant of unconditional stay in the applicant's own identical case also supported waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Thu, 29 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250482