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2007 (5) TMI 515

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....mar, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  The applicant filed this application for waiver of pre-deposit of penalty of Rs. 5 lakhs. The demand is confirmed on M/s. L. Kant Paper Mills Ltd. who were processors. The demand was confirmed on the ground that M/s. L. Kant Paper Mills Ltd. were processing the fabric and clearing the same without payment of duty ....