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2002 (7) TMI 503 - CEGAT, MUMBAIExtract: .......ting the decision of the Tribunal, wherein it has been held that recovery of duty under heading different from that proposed in the show cause notice is not permissible in law, we hold that a strong prima facie case for waiver has been made out by the applicants and hence, waive the pre-deposit of duty and stay recovery thereof, pending the appeal.
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