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2015 (3) TMI 123 - AT - Central ExciseAvailment of benefit of Notification No.4/2006-CE dt. 1.3.2006 (Serial No.91) as amended and payment of duty @ 4% w.e.f. 1.4.2010 on "White Duplex Board" - According to the Revenue, the applicants should avail benefit of exemption under S.No.90 of the said notification and therefore they have contravened the sub-section (1A) of Section 5A of the Central Excise Act - Held that:- Following decision of Sripathi paper and Boards Pvt.Ltd. Vs CCE Tirunelveli [2013 (11) TMI 1119 - CESTAT CHENNAI] - we waive predeposit of duty along with interest and penalty till disposal of the appeal. - Stay granted.
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