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2013 (11) TMI 1465 - CESTAT BANGALOREValuation of Goods under Rule 7 Or Rule 5 - sale price of depot or inclusion of freight - No evidence educed by the assessee - Waiver of Pre-deposit – Held that:- There was no reference to the evidence for the assessee to have correctly valued the goods under Rule 7 - The stay application merely claims that the appellant has made out a very strong prima facie case - It also states that, if any pre-deposit is directed, the appellant will be put to undue hardships - Neither of the pleas has been substantiated - the appellant is directed to pre-deposit amount as stated within the time stipulated – Stay not granted.
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