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2014 (5) TMI 405 - CESTAT MUMBAIWaiver of pre-deposit - Importation of capital goods – 100% EOU - Section 112A(ii) of the Customs Act, 1962 - Held that:- The only grievance of the department is that LOP was not there at the time of import of capital goods - The same was regularized by Development Commissioner - The licence for warehousing is found valid and the goods are also within the period of warehousing – Therefore, assessee has made out a prima facie case for waiver of pre-deposit - Thus, requirement of pre-deposit is waived of all dues adjudged against assessee and stay recovery thereof during the pendency of appeal - Stay petitions are allowed – Decided in favour of assessee.
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