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2004 (11) TMI 370 - CESTAT, CHENNAIExtract: .......idering the submissions, we find that there seems to be a parallel between the instant case and that of Markfed Vanaspathi and Allied Industries and, therefore, the appellants can legitimately claim a prima facie case for waiver of pre-deposit and stay of recovery. Accordingly, waiver and stay are granted in respect of the aforesaid amount of duty.
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