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The Appellate Tribunal CESTAT, New Delhi upheld duty of Rs. 55,844 and penalty of Rs. 10,000 against 100% Export-Oriented Unit for exceeding waste and scrap limit. The appellants must deposit Rs. 25,000 within six weeks to waive balance duty and penalty, with recovery stayed pending appeal. Failure to comply will result in appeal dismissal under Section 35F of the Act.
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