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2012 (3) TMI 364 - AT - Central ExciseWaiver of pre-deposit of duty - facility of removal of petroleum products without payment of duty from refineries to warehouses was withdrawn with effect from September, 2004 - duty in respect of petroleum products which remained in the pipe line namely BPT pipeline and Pirpau pipeline - Held that:- BPT pipeline does not belong to the applicant and Pirpau pipeline is within the factory limit of the applicant, therefore, prima facie, the applicant made out a strong case in their favour. Pre-deposit of dues is waived and recovery thereof is stayed during the pendency of the appeal - Stay granted.
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