2014 (2) TMI 965

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.... Per: P K Das: The applicant has filed this application for waiver of predeposit of duty of Rs.14,98,511/- along with interest and penalty. 2. The applicants are engaged in the manufacture of cement. During May 2010 to 2011, they cleared cement to units in Special Economic Zone (SEZ) without payment of excise duty. The applicants had also claimed exemption on clinker captively consumed in m....

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....(Bom.). 6. We find that the Tribunal following the earlier decision in the case of Dalmia (Bharat) Cements Ltd. Vs. CCE - 2009 (238) ELT 369 on an identical issue granted stay. The relevant portion of the said decision is reproduced below:-    "2. The demand has been confirmed on clinker manufactured as an intermediate product in the course of manufacture of cement which has been c....

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....der Notification No.108/95-CE dated 28.8.1995 or and the subject clinker is not one of those enumerated in the list.    3. We find that identical issue had come up from consideration before the Tribunal in Dalmia (Bharat) Cements Ltd. Vs. CCE - 2009 (238) ELT 369 and the Bench granted full waiver holding that prima facie the proviso to Notification No.67/95-CE is not attracted against....