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2012 (11) TMI 373
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.... Commissioner, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 1,10,976/-, interest and penalty. The demand is confirmed after denying the benefit of Notification No. 83/94-C.E., dated 11-4-1994 on the ground that necessary undertaking by the principle who had supplied the ma....