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2013 (10) TMI 89 - CESTAT KOLKATAWaiver of Pre-deposit - The Applicant claimed that they have already deposited an amount of Rs.13.27 Lakhs against the demand confirmed by the department – Held that:- The Jurisdictional Range Superintendent had not been able to ascertain whether the said amount had been paid by the Applicant and also relates to the demand confirmed by the department - there was other option but to accept the version of the Assessee that the amount had been deposited by the Applicant - the fact that around 50% of the amount had been already deposited was sufficient to hear their Appeal – Stay Granted.
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