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2001 (4) TMI 628 - CEGAT, MUMBAIExtract: .......quo s factory, seems to support the contention now raised before me by the counsel for the applicant. In that case, the ratio of that decision would prima facie apply. While I note the objection of the departmental representative, that the decision requires reconsideration, I waive deposit of the redemption fine and penalty and stay their recovery.
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