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2004 (2) TMI 470

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...., Advocate, for the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The application for waiver of pre-deposit of duty of Rs. 2,77,013.44 and penalty of Rs. 20,000/- arises out of the order of the Commissioner (Appeals) who has upheld the Assistant Commissioner's order confirming duty and imposing penalty on the ground that the ....