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2015 (6) TMI 301 - CESTAT BANGALOREWaiver of pre deposit - Payment of excess duty - Bar of limitation - Held that:- If assessee has paid excess duty on all clearances during the relevant period, such excesses have to be taken into account for confirming the demand of duty in terms of the provisions of Rule 10A of Central Excise Valuation Rules. If that is taken into account, the appellant has undisputedly paid excess duty of ₹ 2 crores. - law was declared against them in the case of Audi Automobiles referred above and was not clear during the relevant period. The said decision was issued in the year 2010. The Tribunal in the case of Tata Motors Ltd. Vs. CCE, Pune-III [2015 (1) TMI 1082 - CESTAT MUMBAI] has held that in such a scenario, the demand would be barred by limitation. - Stay granted.
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