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2006 (11) TMI 397 - CESTAT, MUMBAIExtract: ....... Sl. No. 150 to Notification No. 11/97-Cus. is pari materia with Sl. No.6 to the present Notification No. 6/2002. We, therefore, hold that the applicants have made out a prima facie case on the alternate claim for benefit under Notification No. 6/2002. Hence, we waive the pre-deposit of duty and penalty and stay recovery thereof pending the appeal.
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