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2009 (4) TMI 417

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....UDICIAL MEMBER   S.D. Gaur for the Appellant. Fateh Singh for the Respondent. ORDER Dr. C. Satapathy, Technical Member - Heard both sides. 2. Shri S.D. Gaur, learned Consultant, appearing for the applicants states that the applicants have already paid tax determined and also Rs. 20,500 out of the penalty imposed. Considering the payment made, we waive requirement of pre-depo....