2013 (10) TMI 534

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....s are filed for the waiver of pre-deposit of amounts confirmed by the adjudicating authority and upheld by the first appellate authority. 2. None appeared on behalf of the appellant. 3. Heard the learned Departmental Representative. 4. Learned Departmental Representative submits that the issue is now covered by the retrospective amendment to the Finance Act, 1994 by inserting Section 99, which ....