2013 (12) TMI 1335

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....pondent. ORDER Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 23,20,963/- interest and equal amount of penalty. The demand is confirmed on the ground that applicants are availing input credit which are used in the goods manufactured and cleared at nil rate of duty. The case of the revenue is that during the manufacture of malt and malt extrac....