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2014 (1) TMI 267 - CESTAT CHENNAIGoods cleared to DTA – Assessee being 100% EOU – Waiver of Pre-deposit – Held that:- Following COMMISSIONER OF CENTRAL EXCISE, CHENNAI Versus ORCHID HEALTH CARE [2009 (8) TMI 931 - CESTAT CHENNAI] - the applicant cleared the damaged containers - thus, the duty demand is not sustainable - Prima facie, the demand of duty is not sustainable on such clearance – Pre-deposits waived till the disposal – Stay granted.
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