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2014 (11) TMI 498 - HC - Central ExciseWaiver of pre deposit - SSI exemption - Held that:- The specific case of the assessee was that in a similar case, the Tribunal, in [2009 (11) TMI 389 - CESTAT, CHENNAI], in the case of Data Tech Systems v. Commissioner of Central Excise, Coimbatore held that duty demand within the normal period should be recalculated and imposition of penalty should be considered afresh. Further, it was pointed out that in the case of [2010 (2) TMI 1120 - CESTAT CHENNAI] (Sumangala Steels (P) Ltd. v. CCE), the Tribunal has held that the time limit for demand of short-paid duty was only six months prior to the period 2000. The learned counsel appearing for the appellant asserts that the decision in the case of Data Tech Systems v. Commissioner of Central Excise, Coimbatore (cited supra) has been accepted by the Revenue. Thus, taking note of the status of the assessee as SSI unit, apart from the prima facie case made out, we are of the view that the assessee would be entitled for complete waiver of pre-deposit - stay granted.
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