2013 (11) TMI 1465

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....; This application filed by the appellant seeks waiver and stay against demand of duty of Rs. 32,920/- and equal amount of penalty. Today there is no representation for the applicant despite notice, nor any request of theirs for adjournment. We have perused the records and heard the learned Deputy Commissioner (AR). A valuation dispute is involved in this case. According to the appellant, they pa....