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2012 (9) TMI 882 - AT - Central ExciseWaiver of pre deposit - penalty imposed under Rule 25 of Central Excise Rules, 2002 read with Section 11AC of Central Excise Act, 1944 - Held that:- expression “into” denotes “on-going”/”continous” meaning thereby the goods in question i.e. motor vehicles should not be withdrawn from the on-going project.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 The goods are still into the project and are not withdrawn from the project, is also not in dispute.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 pre-deposit. Following the case of Tata Motors Ltd. v. CCE & ST, Jamshedpur [2012 (12) TMI 884 - CESTAT, Kolkata] on similar facts and circumstances of the case this Tribunal has granted unconditional stay - Stay granted.
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