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2004 (4) TMI 498 - CESTAT, MUMBAIExtract: .......onsideration. All in all, we hold that the applicant succeeded in making a strong prima facie case in their favour. Having regard to the facts and the case law cited we hold that the applicants rsquo plea for waiver of pre-deposit of duty and penalty has prima facie merit. 12. emsp Pre-deposit of duty and penalty waived and recovery thereof stayed.
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