2013 (11) TMI 1145

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.... been filed by Pawan Steels seeking waiver of pre-deposit of duty and recovery of penalty of Rs 2,21,820/- only imposed on them by the lower authorities and confirmed in the order-in-appeal passed by Commissioner of Central Excise. 2. Heard both sides. 3. In this case the appellant had purchased the goods from dealer M/s. S.K. Garg & Sons, registered with Central Excise division. The allegation ....