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2014 (4) TMI 301 - MADRAS HIGH COURTWaiver of pre-deposit – valuation - inclusion of value of software required to running equipments - Mis-declaration - Confiscation, Liability of duty and Penalty – Held That:- On examination of the facts placed before the Tribunal and before this Court, we do not think that the assessee has made out a case for complete waiver of the pre deposit and stay of the entire due - Nevertheless, when there were two divergent views rendered by the Tribunal and the assessees had placed certain materials before the Tribunal to distinguish their case from that of the case of Bharti Airtel and supported by the decision of the Co-ordinate Bench of the Tribunal in the case of Vodafone Essar, the Court is of the view that the assessee has made out a prima facie case for at least partial waiver of the pre-deposit. Considering the point raised and bearing in mind the interest of Revenue, the assessees is directed to pay 50% of the demand of duty made, in each case, pending appeal before the Tribunal - On such deposit being made, there shall be a stay on the balance amount payable by the assessees - Both these appeals are allowed in part - Consequently, the connected miscellaneous petitions are closed – Decided partly in favour of assessees.
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