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2009 (6) TMI 590 - AT - Central ExciseWaiver of pre-deposit - Penalty - differential duty along with applicable interest - imported software along with 'Windows' software are pre-loaded on to the Hard Disk Drives of the machines manufactured and cleared - did not paid duty on the value of software - assessee itself treats loading of Windows, another procured software, as a process of manufacture and pays duty towards the value addition - Held that: - software in question is a standard one for use by all vendors to make ATMs - not customized for application by any particular bank - appellants shall pre-deposit an amount - dismissal of the appeal
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