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2014 (1) TMI 629 - AT - Central ExciseBar of Limitation - Classification of Goods – Denial of the benefit of Notification No. 3/2006-CE – Waiver of Pre-deposit – Held that:- There was no prima-facie case in favour of appellant - the goods were cleared during the material period are prima facie classifiable under heading 3823 of the CETA schedule - on limitation, they appear to have made out a case inasmuch as the only ground raised in the show-cause notice to invoke the proviso to Section 11A (1) of the Central Excise Act is that the appellant misclassified the goods with intent to evade payment of duty - No mens rea has been attributed to them other than the misclassification - Pre-deposits waived till the disposal – Stay granted.
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