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2004 (2) TMI 622 - CESTAT, NEW DELHIExtract: .......ributors and the buyers cannot be treated as coming under the same class. If the above principle is applied, according to the appellant, the duty now paid will be in excess. 3. emsp Taking into consideration these aspects, we grant exemption from pre-deposit. There will be a stay of collection of the demand. Post the appeals for hearing on 13-4-04.
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