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2005 (5) TMI 368 - CESTAT, MUMBAIExtract: .......r another sub-heading of Chapter 87, prima facie the benefit of captive consumption under Notification 217/86 would be available to them. In the light of the above, we hold that a prima facie case for waiver has been made out, waive the requirement of pre-deposit of duty and penalty and stay recovery thereof pending the appeal. (Dictated in Court).
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