2013 (1) TMI 148

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Full Text of the Document

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.... Addl. Commr. (A.R.) Per: Shri S.S. Kang: Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of interest and penalty. The amount of differential duty of Rs. 2,05,68,151/- is already paid. The demand of interest is in respect of the duty, which is recovered by the applicant subsequently by issuing supplementary invoices in view of the increase in labour and mat....