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2005 (4) TMI 448 - CESTAT, CHENNAIExtract: .......terates the findings recorded in the impugned order. emsp 3.After considering the submissions and case law cited by ld. Counsel, I am of the view that the appellants have a prima facie case. Accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts. (Order dictated and pronounced in open Court)
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