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2015 (2) TMI 963 - AT - Central ExciseWaiver of pre deposit - duty on breakages of bottles while handling - Held that:- Appellants are manufacturer of aerated waters as seen from para-14 of the OIO, it is stated that percentage of breakages was 0.45% which is well below the limit of 0.5% prescribed by the Board's circular dt. 8.9.1971 and 17.9.1975. The adjudicating authority has demanded duty only on the ground that the appellants have not followed the remission procedures. Following the ratio of judgement of the Hon'ble Allahabad High Court in Hindustan Coca-Cola Beverages Pvt. Ltd. (2013 (4) TMI 83 - ALLAHABAD HIGH COURT) and also Tribunal's decision (2009 (7) TMI 1135 - CESTAT NEW DELHI), I find that appellants have made out a prima facie case for waiver of predeposit. In view of the above discussion, I waive the requirement of predeposit of duty, interest and penalty and stay its recovery till disposal of appeal. - Stay granted.
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