2014 (1) TMI 155

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....Shri K.N. Joshi, A.R. ORDER Per: Mr. M.V. Ravindaran; This application 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....