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2013 (12) TMI 934 - HC - Central ExciseOrder of pre-deposit of 25 % of the duty challenged - Percentage of burning loss claimed by the appellant rejected – Held that:- in another matter Commissioner (Appeals), Customs and Central Excise observed that, burning loss of 4.92% is within the norms of 2 to 6-7% prescribed by the National Institute of Secondary Technology - thus, the Tribunal may be directed to reconsider the appellant's prayer for waiver of the condition of pre-deposit - the wastage and burning loss claimed by the appellant is in the permissible limit and demand of duty raised in the impugned order is not sustainable – thus, imposition of interest and penalty is irrelevant – order set aside and the matter remitted back to the CESTAT to consider the application for pre-deposit – Decided in favour of Appellant.
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