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2014 (1) TMI 219 - CESTAT AHMEDABADUnder valuation of Aviation Turbine Fuel - Waiver of Pre-deposit – Held that:- The provisions of Rule 7 of Central Excise Valuation Rules very clearly indicate that the excise duty is to be discharged on the excisable goods from where they are stored, after their clearance, from the place of removal - The appellant has not made out prima facie case in their favour – appellant has already deposited an amount of Rs. 6.56 Crores - Appellant is directed to deposit Rupees two crores and fifty lakhs as pre-deposits – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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