2012 (11) TMI 373

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..... . Commissioner, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 1,10,976/-, interest and penalty. The demand is confirmed after denying the benefit of Notification No. 83/94-C.E., dated 11-4-1994 on the ground that necessary undertaking by the principle who had supplied the m .....

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..... the conditions laid down in the Notification. 5. We find that as per the provisions of Notification No. 83/94-C.E. the supplier of raw material has to file an undertaking. The applicant is only a job worker there is no obligation in the notification to follow any procedure. In these circumstances, we find that the applicants have made out a strong prima facie case and pre-deposit of duty, i .....

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