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2012 (1) TMI 347

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....ewalwar, Additional Commissioner (A.R) For The Respondent. ORDER S.S. Kang 1. Heard both sides. 2. The application is filed by the applicant for waiver of pre-deposit of duty of Rs. 28,58,839/-, interest and penalty.  The demand is for the period 16.12.98 to 28.2.99 and March 99 to February 2000.  The demand is under the Hot Air Independent Textile Processors Annual Capacity ....