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2012 (11) TMI 379 - AT - Central ExciseWaiver of pre-deposit of duty,interest and Penalty - Following the decion of court in case of VXL Instruments Pvt. Ltd. vs. CC, Bangalore 2005 (2) TMI 646 - CESTAT, BANGALORE] Held that:- the benefit of the Notification No.2/95-CE, is available in respect of the goods cleared to DTA which belongs to the same class. The similar goods means which are similar or which belong to the same class of the goods exported. In the present case as the applicant exported ceramic colours and also cleared ceramic colours in diluted form to DTA - No merit in contention of the applicant - pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal - stay petition is allowed.
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