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2012 (8) TMI 820 - AT - Central ExciseWaiver of pre deposit - Benefit of exemption of Notification No. 44/2001 - Held that:- appellant herein is eligible to avail benefit of exemption of Notification No. 44/2001 for the clearances made to advance authorisation order holder. In this case, the appellant has discharged the duty liability on the goods - there is no logic in the show cause notice as to the demand of the differential duty from the appellant as said show cause notice invokes the extended period time limitation only on the ground that appellant have availed of benefit of notification but has also paid the duty. It is also not very clear how the value of goods that has been imported by the advance licence holder can be considered for the value of the goods cleared from the appellant’s premises under the Central Excise Act and more specifically Section 4. In our considered view, as the goods are cleared by the appellant from his factory, the issue comes under Section 4 of the Central Excise Act, wherein the appellant is required to discharge duty on transaction value. There is no evidence to indicate that the said value is incorrect or there is any flow back. We find that appellants have made out a prima facie case for the waiver of pre-deposit of the amounts involved. - Stay granted.
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