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2013 (12) TMI 686 - AT - Central ExciseDifferential Central Excise duty - Freight collected less the actual freight paid – Waiver of pre-deposit – Held that:- Following BARODA ELECTRIC METERS LTD. Versus COLLECTOR OF CENTRAL EXCISE [1997 (7) TMI 126 - SUPREME COURT OF INDIA] - the appellant has deposited entire amount of differential Central Excise duty confirmed by lower authorities – Thus, the appellant has made out a case for waiver of pre-deposit of interest and penalties involved - the application for waiver of pre-deposit till the disposal – Stay granted.
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