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2002 (1) TMI 882 - CEGAT, MUMBAIExtract: .......Rules corresponds to Rule 57CC and Rule 12 of those rules to erstwhile Rule 57-I. The statement of the Counsel for the applicant that the rules are identically worded (except for the numbers of other rules referred to) is also not rebutted by him. 6. emsp We, therefore, waive deposit of the duty demanded and penalty imposed and stay their recovery.
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