2013 (2) TMI 470

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..... pplicants filed these applications for waiver of pre-deposit of penalty. The facts of the case are the applicants are merchant exporters and exported the goods which are purchased from M/s Metro Industries under duty paying documents. The applicants also filed a rebate claim in respect of the exported goods. The contention is that the rebate claim was rejected by the adjudicating authority. Later- .....

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..... demand is rightly made. 4. We find in para 50 of the adjudication order the Commissioner has given findings that the applicants have colluded with M/s. Metro Industries but find no such evidence in the adjudication order against the applicants. In these circumstances, the pre-deposit of penalty is waived for hearing of the appeals and recovery of the same is stayed. The stay petitions are allowe .....

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