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2006 (3) TMI 457 - CESTAT, NEW DELHIExtract: ....... delay of 15 years has placed the appellant in a position where it cannot answer the notice inasmuch as the records of the relevant period are not available. 3. emsp Prima facie, there is merit in the submission. The requirement for predeposit is waived and recovery is stayed till the disposal of the appeal. (Dictated and pronounced in open Court).
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