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2001 (10) TMI 817 - AT - Central ExciseExtract: .......it is required to be made by them as they have made out a strong prima facie case in their favour. We, therefore, direct the Commissioner (Appeals) to decide the above appeal finally without insisting the pre-deposit of duty and penalty. Ordered accordingly. Stay application allowed. Appeal remanded to Commissioner (Appeals) for decision on merits.
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