2012 (6) TMI 337

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....icant filed this application for waiver of pre-deposit of duty of Rs.52,472/-, interest and penalty. 3. The applicant is engaged in the manufacture of plastic ropes. Certain quantities of goods were cleared on payment of duty from the factory to the consignment agent on 'stock transfer' basis. With effect from 07.07.2009, rate of duty for the clearance of goods was increased from 4% to 8%. Demand....