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2012 (8) TMI 832 - AT - Central ExciseWaiver of pre-deposit of interest demanded on differential duty paid - Held that:- Even though the demand pertains to the year 2007-08, but the differential duty has been paid by the applicant only in January 2009, therefore cause of action arose in January 2009 only and demand of interest by way of show-cause notice has been made within one year from January 2009. Therefore the case laws cited by the learned consultant are not relevant to the facts of this case. In view of these observations, the applicants have not made out a case for 100% waiver of pre-deposit - Decided against assessee.
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