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2000 (11) TMI 396 - AT - Central ExciseExtract: ....... have been put into the manufacturing process in the 100 EOU up to the date they are sought to be cleared to the Domestic Tariff Area. In view of this, we hold that the applicants have made out a prima facie case for waiver of pre-deposit and accordingly dispense with the pre-deposit of duty and penalty and stay recovery thereof pending the appeal.
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