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2014 (1) TMI 273 - CESTAT KOLKATAAmount received as cum-duty price or the same as assessable value – Waiver of pre-deposit – Held that:- No bifurcation of the amount collected from the customer attributable to value and the duty, payable have been mentioned - The price charged to the customer be treated as cum-duty price - the applicants are able to make out a prima-facie case for total waiver of duty – pre-deposits waived till the disposal – Stay granted.
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