2013 (11) TMI 587

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..... r: Mr. Sahab Singh : This Application has been filed by M/s. Noble Modules Pvt. Ltd. for seeking waiver of pre deposit and the stay of recovery of penalty amounting to Rs.2,00,000/-, confirmed by the Commissioner (Appeals) against them. 2. Heard both the sides. 3. I find that the penalty has been imposed on the appellants under the provisions of Rule 1(a) and (b) of rule 173Q of the Central Exc .....

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