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2009 (6) TMI 774 - CESTAT, MUMBAIExtract: .......Excise Rules, 2002 was laid down with emphasis. 2. emsp I have also heard the D.R. for the respondent. No binding case law to the contra has been placed before me. 3. emsp Having found a prima facie case for the appellant against the above penalty, I grant waiver of pre-deposit and stay of recovery in respect of penalty thereof. (Dictated in Court)
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