2013 (12) TMI 1139

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Full Text of the Document

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....is filed for the waiver of pre-deposit of the amount which has been confirmed by the lower authorities as 5% of the value of the exempted products cleared by the appellant. 2. Heard both sides and perused the record 3. On perusal of record, I find that the appellant is manufacturer of sugar and during the course of manufacturing of sugar, a by-product namely 'Bagasse' arises which is cleared by ....