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2010 (10) TMI 235 - CESTAT, KOLKATAWaiver of predeposit - The applicants on receipt of orders send the drawings to different manufacturers for making the patterns and the same are supplied to different foundries for manufacture of cast articles - The cast articles are cleared to their customers after undertaking some process in their premises such as surface clearing - The articles received in their factory were cleared by different foundries under the same chapter heading under which now the Revenue is asking for duty in respect of same articles - It is not the case of the Revenue that the applicants transferred the cast articles to identifiable parts - Prima facie, find merit in the contentions of the applicants. Held that: the predeposit of duty & penalties is waived and recovery of the same is stayed during pendency of the appeal - The stay petition is allowed.
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