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2014 (6) TMI 680 - CESTAT MUMBAIWaiver of pre-deposit of duty - 100% EOU - Clearance of fruit pulp to their DTA unit - DTA unit got processed the fruit pulp and ultimately sold the juice. - Revenue is of the view that the applicants and the DTA are related person, therefore the applicants are liable to pay duly on MRP on the juice cleared by the DTA unit - Held that:- applicants cleared fruit pulp and are liable to pay appropriate duty on the fruit pulp and not on the juice, hence the applicant has a prima facie case in their favour and the amount already deposited is sufficient for hearing of the appeal. Pre-deposit of the remaining dues is therefore waived and recovery thereof stayed for hearing of the appeal. - Stay granted.
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