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2013 (1) TMI 172 - AT - Central ExciseWaiver of pre-deposit - Stay of recovery - Interest on differential duty - Interest u/s 11AB - Revision in price - Goods were cleared to a sister concern for captive consumption - CAS-4 - Rule 7 of the Central Excise Rules, 2002 – The assessee had paid duty on these goods on the basis of provisional CAS-4 certificate issued by their Cost Accountant - When the final CAS-4 certificate was received from the Cost Accountant, the assessee paid differential duty on the goods - Held that:- This case is squarely covered against the assessee in case of M/s SKF India Ltd. (2009 (7) TMI 6 - SUPREME COURT) Having made out no prima facie case, the appellant shall pre-deposit entire amount of interest. Waive & stay denied. Against assessee
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