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2013 (11) TMI 324 - CESTAT KOLKATAAmount to be Deposited u/s 11D - Waiver of pre-deposit - Whether the Applicant is required to deposit the amount collected by them from their customers by revising their contracts including the loss of 8% collected in lieu of Duty – Held that:- Following Mayfair Polymers Pvt. Ltd. Vs. CCE, Ahmedabad [2007 (9) TMI 519 - CESTAT, AHMEDABAD] - While the contract might have indicated the ruling rates of excise, the excise duty collected should be with reference to the document mentioned in section 12A of the Central Excise Act viz. Document relating to assessment as well as invoice and other like documents where the assessee was required to indicate the excise duty payable at the time of clearances of the goods - no evidence has been produced to indicate that they have shown an amount of duty more than the what they have paid to department in such assessment documents and collected such higher amounts and hence no case is made out for seeking recovery under Section 11D - The applicants had made out a prima facie case for total waiver of pre deposit of dues - pre deposit of dues waived and stayed during the pendency of the appeal – stay granted.
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