2014 (3) TMI 237

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....cation for waiver of pre-deposit of duty of Rs.12,10,249/- along with interest and penalty. 2. Heard both sides and perused the records. 3. The issue involved in this case is dutiability of 'sugar syrup', an intermediate product manufactured and captively consumed by the applicants in the manufacture of their final products, which are exempted vide Notification No.3/2007-CE, [S.No.18A], ....