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2013 (12) TMI 1296 - CESTAT KOLKATADenial of SSI Exemption Notification No. 8/2003 – Goods to be treated as branded shoes – Waiver of Pre-deposit – Held that:- The applicant had exceeded the exemption limit of Rs.100 Lakh prescribed under the Notification - the entire amount of duty for the shoes had been discharged, which has not been disputed by the Revenue - since the amount of duty involved on the goods were already paid, thus the Applicant could make out a prima facie case for total waiver of amount – Pre-deposits waived till the disposal – Stay granted.
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