2005 (4) TMI 419

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..... ent. [Order per : P.G. Chacko, Member (J) (Oral)]. There is a demand of duty of Rs. 54,21,354/- on the appellants for the period March, 2000 to March, 2002. There is also a penalty of Rs. 50 lakhs on them. The appellants pray for waiver of pre-deposit and stay of recovery in respect of these amounts. 2. Ld. Consultant for the appellants submits that the demand of duty cannot be sustain .....

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..... ugned order that, in the case of this assessee, the concept of job worker being manufacturer is inapplicable. All these findings have become handy for the assessee to claim a strong prima facie case against the demand of duty. We, therefore, grant waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts. (Dictated and pronounced in open Court) - - TaxTMI - TMITax .....

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