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2013 (12) TMI 352

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....arni, Deputy Commissioner (AR) Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of interest and penalty of Rs.17,72,626/- 3. The contention of applicant is that applicant purchased DEPB Scrip from the market which was obtained by M/s. Rajat Pharmachem Ltd. The allegation is that M/s. Rajat Pharma Ltd. inflated the value of the exported ....

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