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2010 (12) TMI 332 - CESTAT, MUMBAIWaiver of pre-deposit - The appellants are a 100% EOU engaged in the production and export of tractors and tractor parts - A part of its finished goods, tractor parts, are cleared in bulk to assessee’s own DTA unit, where they are packed and then cleared in retail packages on payment of duty determined in accordance with Section 4A - After due process of law the Commissioner found that the assessee had availed inadmissible exemption in terms of Notification No. 23/2003-C.E., dated 1-3-2003 in respect of clearances of tractor parts - The impugned clearances being of bulk goods and not required to be affixed with MRP were not subject to MRP based assessment - The assessee had paid on invoice value of the impugned clearances, the customs duty, the CVD worked out on the basis of MRP and had not paid the SAD - The impugned demand if paid would be available to the appellant instantly as CENVAT credit since the clearances were made to assessee’s own DTA unit - Therefore, the demand of duty is, prima facie, not sustainable - Hence, waiver of pre-deposit of the dues adjudged against the appellant and stay recovery
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