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2013 (8) TMI 728 - AT - CustomsWaiver of pre deposit of penalties u/s 112(a) – Stay petition - Held that:- Show cause notice and the earlier round of litigation that the entire case starts on the basis of clearance of consignments based on forged/tampered licence - findings recorded by the adjudicating authority that the forged/tampered licences were not available even at the time of investigations and hence could not be produced before the Bench – waiver of pre deposit allowed to the assessee – decided in favour of assessee.
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