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2009 (7) TMI 798 - CESTAT, MUMBAIPre-deposit - Export obligations - failure to meet the export obligations - SCN issued - duty confirmed - capital goods, on which the duty has been demanded, have been confiscated - applicant violated the conditions of the Notification - duty and penalty - Held that: - pre-deposit is required when the goods, on which the duly is levied, are not in the control of the Department - applicant has not made out any prima facie case for waiver of penalty - direct the applicant to deposit the entire penalty - Appeal is dismissed
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