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2014 (1) TMI 2 - CESTAT NEW DELHIWaiver of pre-deposit - Held that:- The provisions of Rule 26(2) for imposition of equivalent amount of penalty on a person, who has issued invoices without payment of duty facilitating the other person, was receiving goods without invoices - This plea can be pressed into only for the offences committed by under Rule 26 from 2007 only - The application for waiver of pre-deposit of the amount involved is allowed and stayed - Decided in favour of assessee.
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