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2003 (11) TMI 537 - CESTAT, MUMBAIExtract: ....... the licence was transferred is no answer. The transfer of the licence has been permitted by the licensing authority. The applicant rsquo s case is supported by various decisions of the Tribunal in Plastchem Industries v. CCE - 2000 (120) E.L.T. 775. 3. emsp On this prima facie view, we waive deposit of the duty and penalty and stay their recovery.
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