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2013 (9) TMI 854 - CESTAT CHENNAIWaiver of pre deposit – exemption denied on the ground of non- fulfilment of conditions that proportion of vitamin pre-mixes or vitamins of prawn feed, by weight, shall not exceed the standard input output norms (SION). - Notification No.21/2002 – Held that:- Commissioner observed that these items are in granular/microencapsulated form but not in pellet form as mentioned in the notification. - The applicant failed to make out a prima facie case for total waiver of pre deposit of entire amount of duty - 20% of the goods were still lying with the Revenue – thus the court ordered to submit 50% amount as a pre deposit – on such submission rest of the duty to be waived off till the disposal of the case – stay granted partly.
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