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2004 (5) TMI 379

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....spondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of penalty of Rs. 3,00,000/- imposed on the appellants. 3. The appeal filed by the appellants was dismissed by the Commissioner (Appeals) for non-compliance to the provisions of Section 35F of the Central Excise Act as the applicants have not dep....