2002 (12) TMI 189

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....ping in view of the facts and circumstances of the case the pre-deposit of duty and penalty is waived for hearing of the appeal. 3. With the consent of both the parties, the appeal is being taken up for hearing. 4. In this case a show cause notice is issued to the appellant for denying the benefit of Modvat credit on Humidification Plant as capital goods. In view of the decision of the Tribunal ....