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2009 (11) TMI 694 - CESTAT MUMBAIPre-deposit - Held that: - The Board’s circular cited by counsel also appears to favor grant of exemption under the above notification to indirect supplies of petroleum products to the Indian Navy subject to proof of co-relation between the original supply and the goods received on board the Naval vessels - It is true that the exemption notification should be strictly construed. It was upon such strict interpretation of the notification - we are inclined to grant waiver of pre-deposit and stay of recovery subject to the condition that the appellants produce bonds covering the entire duty liability.
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