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2010 (12) TMI 986 - AT - Central ExcisePenalty - Waiver of pre-deposit - appellant paid the duty on the normal transaction value, that is transaction value of the goods to other independent buyers, while according to the Department, the duty should have been paid on the basis of 110% of the cost of production in terms of Rule 8 of the Central Excise Valuation Rules, 2000 - Held that:- Duty has been demanded by invoking proviso to Section 11A(1), but there does not appear to be any evidence indicating that the appellant had suppressed the relevant facts with intent to evade payment of duty - when the duty paid by the appellant in respect of the goods cleared from their factory was available as Cenvat credit to their factory located at Bahadurgarh, Haryana, there could not be any intention on the part of the appellant to evade the payment of duty. As the major part of duty demand is also hit by limitation, there is substance in the appellant’s plea for waiver from the requirement of pre-deposit of duty demand, interest and penalty. The stay petition is allowed.
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