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    <title>2014 (10) TMI 189 - CESTAT CHENNAI</title>
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    <description>Interim relief was granted in a dispute over the availability of Notification No. 67/95-CE for clearances to a Special Economic Zone. The Tribunal relied on its earlier stay order on the same issue, which had treated SEZ supplies as exports and noted that exports are not exempted goods for the purpose of that notification. On that prima facie view, the assessee was found entitled to protection pending final hearing, so pre-deposit of duty, interest and penalty was waived and recovery was stayed until disposal of the appeal.</description>
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      <description>Interim relief was granted in a dispute over the availability of Notification No. 67/95-CE for clearances to a Special Economic Zone. The Tribunal relied on its earlier stay order on the same issue, which had treated SEZ supplies as exports and noted that exports are not exempted goods for the purpose of that notification. On that prima facie view, the assessee was found entitled to protection pending final hearing, so pre-deposit of duty, interest and penalty was waived and recovery was stayed until disposal of the appeal.</description>
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