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2014 (1) TMI 372 - CESTAT NEW DELHIWaste and scrap cleared from factory without payment of duty – Waiver of Pre-deposit –Assessee contended that they were doing trading in waste and scrap and, as such, the waste and scrap is not the one generated in their factory – various documentary evidences relied upon - Held that:- The issue is contentious and arguable and lot of evidence is required to be gone through for appreciating the above stand of the applicant - the applicant is directed to deposit an amount of Rupees Twenty Five Lacs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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