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2014 (5) TMI 452 - AT - Central Excise100% EOU - non payment of Countervailing Duty including SAD on goods cleared to sister DTA units - revenue neutral exercise - exemption under Notification No.23/03-Cus. dated 31.03.2003 - Held that:- Though the decision in the case of Moser Bear Indi Ltd [2009 (6) TMI 48 - CESTAT, NEW DELHI] prima facie supports the case of the appellant, due weight has to be given to revenue neutrality at this tage of considering stay petition. However at this stage, we cannot, go entirely by the argument of revenue neutrality because we do not know whether the bulk drugs in question had gone into the manufacture of dutiable drugs in their sister units. Therefore, we are inclined to follow the earlier order of pre-deposit as wherein the direction was to deposit 50% of the total Excise Duty. - stay granted partly.
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