2000 (3) TMI 727

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..... or the Respondent. [Order]. These two applications are for waiver of deposit of duty of Rs. 3,96,477/- and penalty of Rs. 1.30 lakhs. 2. I have heard both sides. 3. The duty has been demanded as a consequence of denial of Modvat credit on the view that the activity undertaken by the applicant with regard to power driven pumps does not amount to manufacture. I note that the classifica .....

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