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2011 (11) TMI 322 - AT - Central ExciseManufacturer of gutka – Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 introduced vide Notification No. 30/2008-CE (NT) dated 1.7.2008 – letter dated 01.07.08 stating stoppage of production, received in the Range Office on 9.7.2008 – factory visited on 11.7.08 for sealing the machines - appellants refused for sealing - machine was sealed on 15.7.2008 - duty imposed for the period 01.07.08 to 14.07.08 – plea for waiver of pre-deposit of duty - Held that:- The issue is not free from doubt and no final view can be taken at this interim stage. Therefore, asseessee is required to deposit Rs 4 lakhs towards duty within stipulated period from the date of receipt of the present stay order. Subject to deposit of the above amount, the pre-deposit of balance amount of duty and entire amount of penalty shall stand waived and its recovery stayed during the pendency of the appeal.
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