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2013 (11) TMI 231 - CESTAT NEW DELHIProduct Manufactured OR not – Applicability of Rule 6(3)(b) of CC Rules – Waiver of Pre-deposit - Held that:- Demand to the extent of Rs. 2.05 lakhs may only be within time, if at all liability arises and, balance shall be time barred - there was substantial reduction of duty demand in appeal - part of the demand is time biased there shall be waiver of pre-deposit in all the stay applications – stay granted.
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