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2004 (6) TMI 474 - CESTAT, NEW DELHIExtract: .......ment of duty through cheque submitted to the Superintendent and Chief Accounts Officer instead of giving in the Bank. As the Revenue Officers accepted the cheque, prima facie, therefore, we find a strong case in favour of the Applicants. Therefore, the pre-deposit of penalty is waived for hearing of the Appeal. Adjourned to 10-8-2004 for arguments.
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