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1998 (6) TMI 216 - AT - Central ExciseExtract: .......system in an unassembled/knocked down condition so as to levy duty thereon, in view of the case law cited by the learned Counsel, we are of the view that a strong prima facie case for waiver has been made out and accordingly dispense with the requirement of pre-deposit of duty and penalty and stay recovery thereof during the pendency of the appeal.
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