2001 (5) TMI 273

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....counts) for the Appellant. Shri Arun Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The application is for waiver of deposit of duty of Rs. 31.99 lakhs approx and a penalty of Rs. 50,000/-. 2. The applicant is engaged in the manufacture inter alia of luggage made of ABS plastic. In the manufacture of such goods, offcuts and other remnant pieces o....