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2013 (12) TMI 1143

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..... lant in receipt and disposing of 54 Chhakdo Rikshaws, which were received by him without any duty paying document - the appellant has not made out a case for complete waiver of the amount of penalty - appellant is directed to deposit an amount of Rupees ten thousand as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No.:E/919 of .....

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..... posing of 54 Chhakdo Rikshaws, which were received by him without any duty paying document. At this juncture, we find that the appellant has not made out a case for complete waiver of the amount of penalty imposed on him and the issue involved in this is arguable one. Accordingly, we are of the view that appellant should be put to some condition. Appellant is directed to deposit an amount of Rs. 1 .....

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