2014 (10) TMI 189

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..... om the Domestic Tariff Area. exports to SEZ will not fall under the category of 'exempted goods' and the pre-deposit was waived in that case. Hence, following the ratio of these two cited decisions, I waive the requirement of pre-deposit in this case also pending disposal of the appeal - Following decision of assessee's own previous case - Stay granted. - E/477/2010 - MISC ORDER No.40991/2014 - D .....

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..... ngly, the adjudicating authority confirmed the demand of duty along with interest and penalty which is upheld by the Commissioner (Appeals). 2. The contention of the assessee is that the clearances to SEZ would not be treated as 'exempted goods'. 3. We find that on the identical issue, in the applicant's own case, by stay order No.42913/2013 dt. 19.12.2013 , the Tribunal granted .....

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..... re-deposit was waived in that case. The aid decision has been followed in the case of Grasim Industries Ltd. (supra) also. Hence, following the ratio of these two cited decisions, I waive the requirement of pre-deposit in this case also pending disposal of the appeal. 4. In view of the above discussion, following the earlier order of the Tribunal (supra), we waive the predeposit of duty along .....

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