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2006 (4) TMI 375

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....ondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 26,031/- and penalty of the equal amount. The duty is demanded for the period 1-4-1997 to 9-10-1997 in respect of intermediate product i.e. lay flat tubes which are captively consumed in the manufacture of final product. The duty in respect ....