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2014 (11) TMI 953 - CESTAT BANGALOREWaiver of pre deposit - benefit of Notification No. 94/96-Cus - Held that:- If the assessee had paid Central Excise duty instead of fulfilling the obligation under Notification No. 158/95-Cus dated 12.11.1995, no further action is needed since the appellant can claim the benefit of Notification No. 94/96 as an alternative to Notification No. 158/95-Cus. The case before us is somewhat similar except for the fact that the appellant has not paid Central Excise duty but is seeking approval to do so. At this stage, since the issue is covered by precedent Tribunals decision [2007 (2) TMI 451 - CESTAT, BANGALORE], we consider that if the appellant deposits the amount of Central Excise duty payable by them in accordance with Notification No. 94/96-Cus with interest, that would be sufficient for the purpose of hearing the appeal. Accordingly, the appellant is directed to deposit the entire duty plus interest payable by them. - Partial stay granted.
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