2004 (3) TMI 79

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..... 2004 (Annex 4), passed by the Commissioner (Appeals) on an application of waiver of pre-deposit condition directing the petitioner to deposit 10% of the duty demanded vide order dated 20-3-2002. 2. Shri Bharat Ji Agrawal, learned Senior Counsel appearing for the petitioner has submitted that appeal raises the question as to whether the value of the excisable goods include the amount of duty of e .....

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..... n 4(1)(d) has not been taken into account by the appellate authority. 5. In view of the above, petition succeeds and is allowed and the impugned order dated 27-2-2004 is set aside, and the appellate authority is directed to decide the appeal expeditiously if the petitioner furnishes the security to the satisfaction of the appellate authority other than the cash or bank guarantee. - - Tax .....

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