2004 (10) TMI 452

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..... oti Balasundaram, Vice-President]. After hearing both sides for sometime on the application for waiver of pre-deposit of duty of Rs. 77,961/-, we find that it is possible to dispose of the appeal itself at this stage and hence after waiving the pre-deposit, we proceed to hear and decide the appeal with the consent of both sides, after dispensing with the pre-deposit. 2. The demand has been .....

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