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2013 (12) TMI 869 - AT - Central ExciseShort payment of duty – Benefit of Compounded Levy Scheme under Section 3A of the Central Excise Act, 1944 read with Rule 96ZO(3) of the Central Excise Rules, 1944 – Waiver fo pre-deposit - Held that:- The appellant did not file any appeal, the Department initiated recovery proceedings, against which the appellant went to the High Court pleading that they have not received the order passed by the Assistant Commissioner and subsequently on directions of the Hon’ble Rajasthan High Court, the appeal filed by the appellant before the Commissioner (Appeals) was considered and the same was decided vide order-in-appeal dated 6-8-2012 - this is a case where the proceedings for confirmation of duty demand had been concluded much before the repeal of Section 3A and as such the duty demand would not be effected by the repeal of Section 3A w.e.f. 11-5-2001 - the appellant have not been able to establish prima facie case – the appellant is directed to deposit entire duty – Stay not granted.
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