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2004 (8) TMI 576 - CESTAT, CHENNAIExtract: ....... prima facie, the penalty is also not sustainable. Therefore, we grant waiver of predeposit and stay of recovery in respect of the duty and penalty amounts. However, as rightly pointed out by ld. SDR, the appeal requires to be heard as early as possible, as it involves high stake for the Revenue. The appeal is posted to 7-10-2004 for final hearing.
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