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2006 (6) TMI 408 - CESTAT, CHENNAIExtract: .......sued after such omission. No binding judicial authority overriding the above decision of the Tribunal has been placed before us. In the circumstances, the appellants are held to have made out prima facie case against penalty. Accordingly, there will be waiver of pre-deposit and stay of recovery as prayed for. (Dictated and pronounced in open Court)
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