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2013 (11) TMI 1128 - CESTAT CHENNAIDemand on the value of waste and scrap cleared by job worker – Invocation of Notification No. 214/86-CE or Rule 16A of the Central Excise Rules – Waiver of Pre-deposit – Held that:- Prima facie, the job worker has paid the duty on the materials - there is no requirement of invoking Notification No. 214/86-CE or Rule 16A of the Central Excise Rules - the applicants have made out a prima facie case for waiver of entire amount of duty, interest and penalty – Pre-deposits waived till the disposal – Stay granted.
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