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2013 (11) TMI 1344 - AT - Central ExciseCharging of duty on accessories – Brought into factory and cleared with the air heaters, treating them as essential parts of a complete air-heater – Waiver of Pre-deposit – Held that:- Whether air heater with the accessories becomes an air-heating system and emerges at the factory as a finished excisable goods, be considered at the time of disposal of the Appeal, after appreciation of the evidences adduced by both sides - Prima facie there was no merit in the submission of the Consultant that air heating system emerges only at the site as the nomenclature, ‘Air-Heating System’ does not appear in any of the documents, namely, Central Excise Invoices, Purchase Orders etc - the Applicant failed to make out a prima facie case in their favour for total waiver of the dues – assessee directed to deposit 25% of the duty as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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