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2005 (3) TMI 175 - CESTAT, NEW DELHIExtract: .......emand on the inputs is also not well founded inasmuch as there had been no diversion of these inputs into anything other than export production. 5. In view of what is stated above, the appellant has a strong case on merits. Accordingly, the requirement for pre-deposit of duty demand is waived and its recovery stayed till the disposal of the appeal.
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