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2010 (11) TMI 937 - CESTAT BANGALOREExtract: .......rance, etc. referred to in Section 65(105)(zzza) of the Finance Act, 1994. Prima facie, the benefit of exemption is available to the appellant as held by this bench in their earlier case. 2. Hence, there will be waiver of pre-deposit and stay of recovery in respect of the dues adjudged against the appellants. (Pronounced and dictated in open Court)
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