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2005 (12) TMI 551 - CESTAT CHENNAIExtract: .......mic power plant. The requisite certificate evidencing such use was filed by the assessee. In the circumstances, prima facie, it is unfair to deny the benefit of Notification No. 21/2002-Cus. to the assessee. The demand of duty is prima facie unsustainable. Hence there will be waiver of pre-deposit and stay of recovery in respect of the duty amount.
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