2014 (6) TMI 647

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....loyee, for the Appellant. Smt. D.M. Durando, Dy. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of duty of Rs. 2,26,389/- and penalty. 3. The applicants imported cocoa beans and paid 4% CVD and claimed the credit of CVD paid. During the course of manufacture, cocoa beans are retrieved from t....