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1998 (1) TMI 283 - AT - Central ExciseExtract: ....... solely because the books of accounts for the past year had been taken away. Taking all these facts into account we direct that applicant GSP to deposit Rs. 20 lakhs within 2 months from today, upon which we waive deposit of remaining amount of duty and penalty and stay its recovery. We waive deposit of duty and penalty on the other two applicants.
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