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2006 (10) TMI 292 - CESTAT, AHMEDABADExtract: .......conclude that the second criterion for classification as special boiling point spirit/motor spirit can be said to have been satisfied. We, therefore, waive the requirement of pre-deposit of duty and penalty on the company and the pre-deposit of penalty by the Managing Director and stay recovery thereof pending these appeals. (Dictated in the Court)
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