2004 (9) TMI 419

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..... ase lie in a narrow compasse and the learned Counsel has stated that the appeal itself may be decided on merits. Therefore, the stay application of the appellants seeking waiver of pre-deposit of the penalty amount detailed in the impugned order, is allowed. 2. I have heard both the sides. The Counsel has only prayed for reduction in the penalty. On merits, the impugned order has not been challe .....

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