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The applicant sought waiver of pre-deposit of tax of Rs. 1,22,483/- along with interest and penalties. The applicant, a distributor of M/s. Amway India Enterprises, paid the tax and penalty upon becoming aware of it. The Tribunal directed the applicant to deposit the interest amount within six weeks, and waived the pre-deposit of the balance penalties until the appeal's disposal. Compliance to be reported by 25-8-2009.
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