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2009 (4) TMI 497

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.... the Appellant. Shri S.K. Bhaskar, DR, for the Respondent. [Order]. -  Applicants filed this application for waiver of pre-deposit of duty of Rs. 1,96,635/- and penalty of Rs. 10,000/-. 2. Finding of the Commissioner (Appeals) is that the applicants availed credit during the period October, 2006 to March, 2007 on service tax paid to the overseas commission agent on the overse....

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