2010 (2) TMI 1012

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....eard both sides. The appellants filed this application for waiver of pre-deposit of duty of Rs. 61,01,557/- and penalty of the equal amount. The demand is confirmed on the ground that the appellants are not taking into consideration the cost of services in respect of assessable value in the manufactured goods. The contention of the appellants is that prior to the year 2001, the appellants were sho....