2013 (1) TMI 99

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..... dran;   This stay petition is filed for the waiver of pre-deposit of the amount of duty liability, interest thereof and penalties imposed by the adjudicating authority and upheld by the first appellate authority only on the ground that appellant has not satisfied the condition of the provisions of Section 35F of Central Excise Act, 1944.   2. Learned counsel submits that there was an e .....

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..... any evidence in support of their defence. At this juncture, we are unable to go into the merits of the case as the first appellate authority has not given his findings on the merits. In any case, the issue being the valuation i.e. non-inclusion of the cost of cylinders which were used for manufacturing of labels for their customers, is a question of interpretation as also a question of fact.   .....

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