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2014 (6) TMI 585 - AT - Central ExciseWaiver of pre deposit - Penalty u/s 11AC - Whether the goods are liable to be assessed under Section 4 or 4A of the Central Excise Rules, 1944, a debatable issue - Held that:- Applicants had submitted that the differential duty applying the value under Section 4 of Central Excise Act, 1944, has been worked out to Rs.52.72 lakhs and the computation of demand by the ld.Adjudicating Authority has been disputed. At this stage, we find that the offer made by the ld.Advocate for the Applicant, seems to be reasonable - Conditional stay granted.
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