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2009 (12) TMI 833 - CESTAT MUMBAIExtract: .......isions of sub-rule (3A) of Rule 8 were virtually waived by the adjudicating authority. If that be so, prima facie, there is no warrant for any penalty on the appellant in terms of sub-Rule (3A). 3. In the result, there will be waiver of pre-deposit and stay of recovery in respect of the penalty amount. It is ordered accordingly. (Dictated in Court)
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