2014 (10) TMI 189

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.... JUDGEMENT Per P.K. Das; 1. The applicants are engaged in the manufacture of Industrial Alcohol and Chemicals and they had cleared Acetic Acid, Ethyl Acetate and Anhydride to Special Economic Zone without payment of duty. Ethyl Alcohol an intermediate product arose during the process of manufacture of final product. There is a demand of duty of Rs. 4,59,241/-  along with interest and penal....

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....nal on the identical issue in the afore cited applicant's own case granted unconditional case. The relevant portion of the stay order is reproduced below :-           "5. After hearing both sides, I find that the Notification No.67/95 makes no special exemption in respect of 'exports', perhaps, for the reason that exports are not treated as....