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2014 (2) TMI 1051 - CESTAT CHENNAI100% EOU - Clearance of goods upto 50% of FOB value of the exports into Domestic Tariff Area (DTA) by availing concessional rate of duty under Notification No.23/2003-CE dated 31.3.2003 as amended - use of duty-free imported raw materials / inputs like rough granite blocks, multi-colour granites, abrasives, tin oxide powder for the manufacture of finished goods cleared in DTA - Held that:- the Commissioner observed the allegation of non-fulfillment of the condition of exemption under Sl. No.3A of the said Notification has not been contested by the applicant - applicant failed to make out a prima facie case for waiver of predeposit of entire amount of duty along with interest - Conditional stay granted.
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