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2007 (6) TMI 362

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....ate, for the Appellant. Shri S.G. Dewalwar, SDR, for the Respondent. [Order per : Ms. Jyoti Balasundaram, Vice-President]. -  On hearing both sides on the application for waiver of pre-deposit of duty of Rs. 16,23,083/- and penalty of Rs. 1 lakh, we find that strong prima facie case has been made for total waiver of the duty and penalty, which has been demanded by denial of the benef....