2013 (12) TMI 1563

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.... Shri P. Arul, Superintendent (AR) Per P.K. Das 1. The applicant filed this application for waiver of predeposit of duty of ₹ 1,19,665/- along with interest and penalty of ₹ 10,000/-. The applicant is engaged in the manufacture of industrial alcohol and chemicals classified under Chapter Head of 22 & 29 of the Central Excise Tariff Act, 1985. There is a demand of duty for the reason ....

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.... in the afore cited applicant's own case granted unconditional case. The relevant portion of the stay order is reproduced below :- "5.After hearing both sides, I find that the Notification No.67/95 makes no special exemption in respect of 'exports', perhaps, for the reason that exports are not treated as 'exempted goods'. The SEZ Act defines 'Export' to include su....