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2013 (2) TMI 470 - CESTAT MUMBAIStay petition - Waiver of pre-deposit of penalty - Rejection of rebate claim - Assessee are merchant exporters - Exported the goods which are purchased from M/s Metro Industries under duty paying documents - Assessee filed a rebate claim in respect of the exported goods - AO argued that assessee colluded with M/s. Metro Industries in falsifying and creating fictitious central excise invoices and ARE 1 - Held that:- The applicants have colluded with M/s. Metro Industries but find no such evidence in the adjudication order against the applicants. In these circumstances, the pre-deposit of penalty is waived. Stay granted
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