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2013 (12) TMI 689

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..... oducts as they should be considered to have been exported - Following Sujana Metals Products Ltd. and Ors. vs. CCE, Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE]- the appellant has made out prima facie case against the demand and associated penalties – pre-deposits waived till the disposal – Stay granted. - Appeal No. E/3043/2011 - MISC. ORDER No. 25760 /2013 - Dated:- 6-5-2013 - Mr. P.G. Ch .....

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..... n respect of common inputs and input services used in or in relation to the manufacture of dutiable final products (which were cleared to DTA) and the so-called exempted goods cleared to SEZ developer, they are liable to pay 10% of the value of the so-called exempted goods. After hearing both sides and considering their submissions, we find that the goods cleared to SEZ developer cannot be conside .....

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