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2013 (11) TMI 1196 - CESTAT NEW DELHICriteria to determine the output level - Waiver of Pre-deposit – Held that:- Adequate inquiry was made to find out whether any laboratory elaborate test report was obtained by Revenue to come to the conclusion that higher yield for sponge iron for the outcome of the quantum of input of iron was consumed - There was no such report on record - Even to appreciate the industrial norm of yield of sponge iron, inquiry was made as to whether there was comparative case brought out by Revenue for rebuttal by appellant - That also is absent - mere consumption of electricity shall not guide – Following CCE, Meerut-I vs. R.A. Castings Pvt. Ltd. [2010 (9) TMI 669 - ALLAHABAD HIGH COURT] - the appellant directed to deposit Rs. 20 lakhs as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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