2001 (10) TMI 865

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....h, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - For reasons recorded below, we waive the pre-deposit of Rs. 7,68,257/- confirmed as duty and penalty of Rs. 40,000/- imposed upon the appellant and proceed to dispose of the appeal itself with the consent of both sides. 2. The case of the department is that the appellants who had imported goods duty free under the ....