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2013 (10) TMI 791 - AT - Central ExciseClassification of the product - Interpretation of the Exemption Notification No.06/2002 – Waiver of Pre-deposit – Held that:- Prima facie, ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines only would be eligible to the benefit of exemption - It is an admitted fact that the 'Softy Mix' is not directly dispensed by the Applicant through vending machines, but cleared in bulk from their premises. The condition of exemption against the said Notification is very specific saying that ice-cream and non-alcoholic beverages, prepared and dispensed by vending machines only, are eligible for the benefit – Following CCE, New Delhi vs. Hari Chand Shri Gopal [2010 (11) TMI 13 - SUPREME COURT OF INDIA] - The condition of a Notification be strictly fulfilled to avail the benefit - the Applicant could not able to make out a prima facie case for total waiver of pre-deposit of the dues - the Applicant are directed to deposit 25% of the duty – upon such submission balance would stand waived and its recovery stayed during pendency of the Appeals - Partial stay granted.
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