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2006 (3) TMI 665 - CESTAT, CHENNAIExtract: .......provision could be invoked to levy duty of excise on excisable goods removed from the factory/warehouse. Hence, the appellants have a prima facie case against the above demand of duty and penalty. Accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts. (Dictated and pronounced in open Court)
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