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2009 (5) TMI 817 - CESTAT NEW DELHIExtract: .......tute book with effect from 16-5-05 under Section 65(64) of the Finance Act, 1994, and the Appellant rsquo s case falls prior to the amendment (i.e. 1-7-2000 to 19-2-2005), the appellant may not be dealt deterrently at this stage. Therefore we waive requirement of pre-deposit during pendency of the appeal. (Dictated and pronounced in the open Court)
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