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2014 (1) TMI 1110 - CESTAT BANGALOREUnaccounted stock of MS ingots - Excess quantity found in transit from factory to job workers premises – Waiver of pre-deposit – Held that:- The assessee admittedly has not paid the fine – Thus, there is no requirement of pre-deposit of the fine - Predeposit is required of only duty and penalty - As regards the duty demanded on the confiscated goods, again, there is no requirement of predeposit vide Section 35F of the Central Excise Act - As regards the duty demanded on the excess goods, the same stands paid and appropriated – Thus, pre-deposits waived till the disposal – Stay granted.
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