2006 (9) TMI 431

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..... . The issue involved in this case is regarding waiver of pre-deposit of the amount of interest that has been charged from the applicant and confirmed by the Commissioner (Appeals) in the Order-in-Appeal dated 23-3-2006. 2. Considered the submissions made at length by both the sides and perused the record. I find that the lower authorities have charged the interest from the appellant on the .....

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