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2014 (10) TMI 189 - AT - Central ExciseBenefit of Notification No.67/95-CE dt.16.3.95 - Held that:- 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. 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.
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