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2013 (11) TMI 544

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Full Text of the Document

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....this application for waiver of predeposit of Rs.16,46,842/- and penalty of Rs.4 lakhs. 2. Heard both sides and perused the records. 3. In this case, the learned Commissioner has confirmed the demand of about Rs.1.37 crores on the ground of fraudulent claim of draw back by different exporters in the name of different persons. The applicants have declared the goods as Shoe Uppers. On examination....

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