2006 (1) TMI 488

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.... Shri B.L. Goel, JDR, 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 of Rs. 96,798/- and penalty of the equal amount. In this case the demand of duty is confirmed on the ground that the applicants cleared the scrap of old and used capital goods on which credit has been taken. The cont....