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2012 (12) TMI 884 - AT - Central ExciseBenefit of Notification No.108/95-CE dated 28.08.1995 denied - as on completion of the project, the motor vehicles supplied by the applicant would not remain with the contractor or with the project - seeking waiver of predeposit of duty and penalty - Held that:- The expression "into" denotes "on-going"/"continuous" meaning thereby the goods in question i.e. motor vehicles should not be withdrawn from the on-going project. Admittedly, the project is financed by United Nations. The goods are still into the project and are not withdrawn from the project, is also not in dispute. In these circumstances, the applicant is able to make out a prima-facie case for total waiver of predeposit of all dues adjudged in this case and recovery thereof would stand stayed during pendency of appeal. Stay allowed.
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