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2008 (5) TMI 252 - CESTAT, BANGALOREAppellants were covered under the category of ‘Clearing and Forwarding Agent’ - revenue has proceeded to add the reimbursements received by them to the assessable value - assessee has already deposited part of demand - Prima facie, they are also covered by the judgment Alathur Agencies v. CCE, which was in favour of assessee, therefore, waiver of pre-deposit of balance duty amount, interest and penalty is granted
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