2003 (10) TMI 524

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..... rder per : Jyoti Balasundaram, Member (J)]. The application for waiver of pre-deposit of duty of Rs. 67,48,720/- and penalty of equal amount arises out of the order of the Commissioner of Central Excise, Mumbai who has confirmed the demand by inclusion of expenses incurred on account of administrative expenses and proportionate profit margin to the assessable value of the goods cleared by th .....

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..... ipient unit at Daman paid duty over and above the amount of duty confirmed against the applicant s Borivli unit and in these circumstances the Supreme Court decision in the case of Amco Batteries Ltd. v. CCE, Bangalore - 2003 (153) E.L.T. 7 (S.C.) is also applicable. We, therefore, waive the requirement of pre-deposit of duty and penalty and stay recovery thereof pending the appeal. - - TaxTMI .....

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