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2014 (1) TMI 1788 - CESTAT NEW DELHIWaiver of pre-deposit - promotional activities - Business auxiliary services or not - Held that: - keeping in view the definition of Business Auxiliary Service and also keeping in view the findings made by the adjudicating authority himself that by undertaking promotional activity, the appellant is promoting his own product, we are of the view that the appellant has a good prima facie case in its favor - we dispense with the condition of pre-deposit of duty and penalty - petition allowed - decided in favor of petitioner.
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