2014 (6) TMI 788

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....Hirawat, Advocate, for the Appellant. Ms. B.S. Meena, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 2,15,80,151/- interest and penalty. The applicants are dealers of motorcycles and scooters and purchasing the same from the manufacturer before selling the motorcycle two-wheelers to ....