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2012 (12) TMI 795

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Full Text of the Document

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.... Superintendent (AR) Per: S S Kang: 1. Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of duty of Rs 45,922/-, interest and penalty. The demand is confirmed after denying the credit in respect of breakage of glass bottles during the manufacture of aerated beverages. 3. Applicants are engaged in the manufacture of aerated beverages and availing the credit of duty ....