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2014 (8) TMI 323

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....AR) PER : Pradip Kumar Das 1. Common 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 applica....