2012 (1) TMI 116

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....ant. Shri Y.K. Agarwal, Addl. Commissioner(AR), for the Respondent. ORDER Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 47,98,184/- and interest. 3. The brief facts of the case are that the applicant received certain capital goods in their factory and availed credit of duty paid on the capital goods. Subsequently the cap....