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2014 (7) TMI 1138 - HC - Central ExciseWaiver of pre deposit - Levy of Clean Energy Cess - Assessee contends that alleged quantity of raw coal nor coal after its processing in the washery located within the mine, was not despatched to any destination beyond the coal mine, warranting levy and demand of Cess - Held that:- In case the appeal is likely to be allowed, why should the assessee be saddled with huge amount at that stage. - when majority of Cess has been deposited and either view is possible then the Tribunal should have allowed the application of the Assessee after safeguarding the interest of the Revenue. - interest of Revenue may be safeguarded by requiring the Assessee to give security (other than cash or bank guarantee) of the entire amount of the remaining amount of Cess, penalty and interest. - Decided conditionally in favour of assessee.
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