2005 (5) TMI 387

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....i, JCDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The applicants filed this application for waiver of pre-deposit of duty Rs. 47,395/- and penalty of equal amount. 2. In this case the applicants were clearing Kinley soda by affixing MRP of Rs. 4/- in Kanpur whereas same goods were being cleared from the factories at different parts of the count....