2014 (8) TMI 323

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....n issue is involved in these applications and therefore both are taken up together for disposal. 2. The applicant filed these applications for waiver of predeposit of duty of Rs. 4,03,969/-. 3. After hearing both sides, and on perusal of records, I find that applicants had cleared duty paid GPSS raw materials for plastic and plastic hangers to applicant's SEZ Unit. The appellants reversed ce....