2004 (12) TMI 562

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....nts, for the Appellant. Shri C. Mani, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellants pray for waiver of pre-deposit and stay of recovery in respect of an amount of Rs. 29,600/-. A demand of this amount of duty has been raised on them by the lower appellate authority which denied them the benefit of exemption under Notification No. 10/97-C.E., dated 1-3-19....