2013 (6) TMI 321

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....eard both sides. 2. The applicant filed the application for waiver of pre-deposit of duty amount of Rs. 57,422/- interest and penalty. 3. The applicants are availing credit in respect of furnace oil which is used in the manufacture of job work goods which were cleared under Notification NO. 214/86-CE dated 25.02.2986 and the goods which were cleared on payment of duty. 4. The contention o....