2013 (12) TMI 1083

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..... ) ORDER Per Dr. D. M. Misra : This is an application for waiver of pre-deposit of duty of Rs.1,16,47,424/- and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. At the outset, the ld. Sr. Advocate appearing for the applicant has submitted that the present issue relates to determination of assessable value of Britania branded cakes manufactured by the applic .....

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..... nd that this Tribunal has already allowed their appeal on similar issues for the earlier period vide Final Order No.A-49-50/Kol/2013 dated 26.02.2013. In these circumstances, the applicants are able to make out a prima-facie case for total waiver of duty and penalty, hence, predeposit of all dues adjudged is waived and its recovery stayed during pendency of the appeal. Stay petition is allowed. ( .....

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