2001 (3) TMI 694

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..... spondent. [Order per : J.H. Joglekar, Member (T)]. -  This application is for waiver of pre-deposit of Rs. 5,41,000/- confirmed as duty and stay of recovery thereof. In her order the Commissioner held that Cinematographic Processing Chemicals as well as the residual Chemical preparations were excisable goods and leviable to duty. Before her a number of citations were made where in identical .....

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..... ons were correct. We find that prima facie the Commissioner was wrong in relying upon the evidence pertaining to some other area of photography. We also find that there is no evidence placed on record that the applicant had indulged in any suppression. We therefore grant waiver of pre-deposit and also stay the recovery thereof, during the pendency of the appeal.
Case laws, Decisions, Judgement .....

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