2012 (6) TMI 737

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..... dent. ORDER This application is filed for the waiver of pre-deposit of amount of duty of Rs. 4,12,004/- and equal amount of penalty. 2. Heard both sides and perused the record. 3. The above said amount of duty liability has been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that appellant is liable to discharge duty as he has not re .....

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..... nd when there is no diversion of the said goods in order to demand the duty, prima facie, we find that the appellant's case is covered by various provisions of the Central Excise Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001. 5. In view of the forgoing, we allow the application for waiver of pre- deposit of amounts involved and stay recovery th .....

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