2007 (1) TMI 340

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..... er]. The applicant filed this application for waiver of pre-deposit of duty of Rs. 21,706/- and penalty of the equal amount. Heard both the sides and perused the records. 2. In this case, the applicant received the duty paid goods at their factory and availed Cenvat credit under Rule 16 of Central Excise Rules, 2002. The Commissioner (Appeals) observed that an enquiry was conducted from th .....

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