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1994 (10) TMI 185 - CEGAT, NEW DELHIExtract: ....... the light of the foregoing, I answer the point of reference in the emphatic ldquo Yes rdquo . Dated 7-10-1994 Sd/ (G.P. Agarwal) Member (J) 15. In view of the majority opinion, pre-deposit of duty and penalty is waived and its recovery stayed pending the appeal. Dated 18-10-1994 Sd./ (Shiben K. Dhar) Member (T) Sd./ (Jyoti Balasundaram) Member (J)
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