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2011 (2) TMI 1168 - CESTAT, MUMBAIWaiver of pre-deposit - appellant had requested the lower authorities for giving single registration for plant 1 and 2 - Held that:- It is undisputed that unit 1 and 2 are of the same assessee. The goods have been transferred on stock transfer basis and there is no sale - Revenue neutrality - find strong force in the contention of assessee that the registration certificate should have been issued effective from 2001. Having not done so they cannot be put to further difficulty by demanding differential duty - assessee has a prima facie case has been made for the waiver of pre-deposit of the amount involved - Decided in favor of the assessee.
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