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2004 (1) TMI 449 - AT - Central ExciseExtract: .......ut of this yarn, was exported and the export obligation have already been met. The Revenue is not disputing the fact that fabric manufactured by the Applicants had been exported. In these circumstances, we find a strong prima facie case in favour of the Applicants. Therefore, pre-deposit of the duty and penalty is waived for hearing of the appeals.
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