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    <title>2004 (11) TMI 466 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the applicant, granting the waiver of pre-deposit of the penalty amounting to Rs. 3.00 lakhs and staying the recovery during the appeal process. The decision emphasized the significance of accurately classifying goods under the Duty Drawback schedule and cautioned against unjustified penalty imposition.</description>
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