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2014 (1) TMI 469 - CESTAT AHMEDABADBenefit of Notification No. 39/2001-CE – Area based exemption - Undervaluation of goods - Goods cleared from the factory premises to the depot – Duty not discharged – Waiver of Pre-deposit – Held that:- The appellant had deposited the entire amount before the issue of show cause notice - Subsequently they filed a refund claim and out of which Rs. 23.62 Lakhs was granted to them - the Revenue is having approximately Rs. 28.96 Lakhs with them out of the amount deposited by the assessee - the issue is one of interpretation and the appellant need not to have paid the amount, as they are working under the area based exemption notification - the appellant has made out a prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted.
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