2013 (2) TMI 413

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....h sides. 2 The applicant filed this application for waiver of pre-deposit of duty of Rs.2,78,77,385/-. The demand is confirmed after denying credit in respect of the inputs on the ground that the applicant has no facility to manufacture the excisable goods, therefore, the applicants have wrongly availed the credit. 3. The contention of the applicant is that the applicant is a merchant exporter a....