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2000 (9) TMI 444 - AT - Central ExciseExtract: .......ase of Devidayal Aluminium Industries (P) Ltd. supra but rejected the ratio contained therein. From this it is evident that the applicant/appellant has made out a prima facie case in his favour. I, therefore, waive the condition of pre-deposit of duty and penalty and order that recovery of the same shall be stayed during the pendency of the appeal.
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