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2013 (11) TMI 1211 - AT - Central ExciseDetermination of assessable value Waiver of Pre-deposit Held that:- Prima-facie, the Commissioner has categorically recorded as to how the transaction between the applicant and M/s TATA cannot be treated as a sale - the Commissioner had recorded his findings to the notice for determination of assessable value of silico manganese under Rule 8/10A of the Central Excise (Valuation) Rules, 2000, the correctness of which, would be considered at the time of final disposal of the appeal - the price at which the goods were sold to the independent buyers claimed to be at a higher price than the price of the converted goods cleared to M/s TATA for captive consumption has not been an issue before the lower authorities, being not canvassed - The applicant failed to make out a prima-facie case for total waiver of pre-deposit of dues Relying upon Commr. of Central Excise, Guntur Vs. Shri Chaitanya Educational Committee [2011 (1) TMI 356 - HIGH COURT ANDHRA PRADESH] - the applicant to deposit an amount of Rupees fifteen lakhs as pre-deposit upon such submission rest of the duty to be waived till the disposal Partial stay granted.
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