2007 (6) TMI 362

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..... the Respondent. [Order per : Ms. Jyoti Balasundaram, Vice-President]. On hearing both sides on the application for waiver of pre-deposit of duty of Rs. 16,23,083/- and penalty of Rs. 1 lakh, we find that strong prima facie case has been made for total waiver of the duty and penalty, which has been demanded by denial of the benefit of the Notification No. 52/03 on the ground that the item .....

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