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1995 (4) TMI 65

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....ifferential central excise duty, short paid, with reference to Notification No. 178/88. He also imposed a penalty of Rupees one lakh. As against the said order, the petitioner has preferred an appeal to the first respondent and also filed an application for waiver of pre-deposit. The first respondent has considered the matter and holds that, prime facie, the Notification will not apply to the peti....