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2008 (3) TMI 554 - AT - Central ExciseExtract: .......under the notification. 5. emsp We find that steel items on which duty has been demanded by denying the benefit of notification are used as part of traction equipment. Therefore, prima facie, the applicant has a strong case. The pre-deposit of whole of the duty and penalty is waived. Stay petition is allowed. (Dictated and pronounced in open Court)
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