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2013 (4) TMI 470 - AT - Central ExciseWaiver of pre-deposit of duty - applicant is a 100% EOU and clearing the goods to DTA availing the benefit of Notification No.30/2004-CE - Revenue contended that this Notification is not applicable in respect of 100% EOU. – Held that - Provisions of Notification No.23/2003-CE are applicable in respect of the goods cleared by 100% EOU to DTA and not the provisions of Notification No.30/2004-CEt. So is not a fit case for total waiver of pre-deposit of dues adjudged.
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