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2015 (10) TMI 1819 - AT - Central ExciseWaiver of pre deposit - Demand of differential duty - Invocation of longer period of limitation - Valuation of goods - Held that:- Identical sets of facts and circumstances were considered by the Tribunal in the case of Commissioner of Central Excise, Hyderabad Vs. Innocorp Ltd. [2013 (9) TMI 382 - CESTAT BANGALORE] and it was held that the provisions of Rule 10A of the Central Excise Valuation Rules, 2000, have no applicability in such a scenario. The same fact was in another decision in the case of Ravi Kiran Plastics Pvt. Ltd. Vs. CCE & S.T., Vadodara [2014 (2) TMI 211 - CESTAT AHMEDABAD] - decisions were placed before the adjudicating authority, he has not followed the same by observing that the same are not applicable to the relevant issue without giving any reasons and discussing as to how the same are not applicable to the facts and circumstances of the present cases. - Stay granted.
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