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2014 (11) TMI 110 - CESTAT MUMBAIWaiver of pre-deposit - benefit of Notification No. 21/2002-Cus., dated 1-3-2002 - Held that:- demand is raised by the jurisdictional Excise authorities in respect of the violation of conditions of the Customs Notification. As per the provisions of the Notification, there is no condition that the procedure under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 are to be followed. In view of this, we find that prima facie, there is merit in the contention of the applicant. Therefore, pre-deposit of dues is waived and recovery thereof is stayed during the pendency of the appeal - Stay granted.
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