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2007 (7) TMI 482 - CESTAT, NEW DELHIExtract: .......and K. Therefore, in the State of J and K the cess is also payable. 2. emsp We find that as the Textile cess is payable, therefore, in view of the above decision of the Tribunal, we find applicant had a strong case in his favour. Stay petition is allowed. The pre-deposit of the duty and penalty is waived. (Dictated and pronounced in the open court)
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