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2014 (1) TMI 1006 - AT - Central ExciseExcisability of the commodities - Waiver of Pre-deposit – Held that:- Prima facie, the view that the arguments will have to be considered at final hearing - on the premise that the aforesaid items are excisable and the appellant ought to have paid duty of excise during the period of dispute – Following Mahindra & Mahindra Ltd. Vs. Commissioner of Central Excise Aurangabad etc. [2005 (11) TMI 103 - CESTAT, NEW DELHI ] - the appellant had good reason to maintain a bonafide belief during a major part of the period of dispute that the activity did not amount to manufacture - the entire value on which duty is sought to be recovered was included by the party in the taxable value of various services and service tax paid thereon after admissible abatement - the appellants directed to pre-deposit Rupees fifteen lakhs and fifty six thousands as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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