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2013 (11) TMI 39 - CESTAT BANGALOREDemand of duty in the absence of proof of realization of export proceedings (foreign exchange) towards export of goods – Waiver of pre-deposit - The appellant claims to have paid export duty on the goods on the basis of the transaction value which is claimed to have been realized from the foreign buyer – Held that:- Prima facie, the demand raised on the appellant and estimating the respective amounts of duty at the respective rates in the absence of evidence of the claim made by the assessee on the basis of BRC appears to be factually and legally correct - no plea of financial hardships supported by any evidence - the appellant was directed to pre-deposit an amount – upon such submission there will be waiver and stay in respect of the balance amount of duty – Partial stay granted.
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