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2007 (1) TMI 340 - CESTAT, NEW DELHIExtract: .......applicant is not entitled to avail credit on such uneatable returned goods. I find that the applicant failed to make out a case for waiver of pre-deposit of full amount of duty and penalty. Accordingly, the applicant is directed to deposit the entire duty within six weeks and reporting compliance on 5-3-2007. (Dictated and pronounced in open Court)
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