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2002 (2) TMI 965
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...., for the Respondent. [Order]. - I waive the pre-deposit of duty of Rs. 68,057/- and penalty of equal amount confirmed and imposed upon the assessee herein and proceed to dispose of the appeal itself with the consent of both sides as the issue lies within a very narrow compass and has been settled by several decisions of the Tribunal. 2. Modvat credit in terms of Rule 57Q has been denied ....