2013 (12) TMI 1563

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..... 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 that they have cleared Acetic Acid, Ethyl Acetate .....

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..... e 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 supplies to SEZ from the Domestic Tariff Area .....

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