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2009 (8) TMI 914 - AT - Central ExciseWaiver of pre-deposit - Benefit of N/N. 64/95-C.E., dated 16-3-95 - HSD oil was supplied by IOCL to the Indian Navy for consumption on board the naval vessels - denial on the ground that the goods were supplied to IOCL on a principal-to-principal basis and not directly supplied to the Indian Navy - Held that: - we have not found prima facie case for the appellant against the demand of duty. They have no financial hardships either. The appellant should therefore make a reasonable pre-deposit under Section 35F of the Central Excise Act - appeal dismissed - decided against appellant.
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