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2009 (11) TMI 528 - CESTAT, BANGALOREWaiver of pre-deposit - Penalty – transportation of goods through pipeline service - appellant had installed storage tanks in the factory premises of the purchaser – sale of goods though tanks - ownership of such goods in tanks and pipelines lies with the appellant - no service provided by the appellant to fall under the category of 'transportation of goods through pipeline' - prima facie case for waiver of pre-deposit - waiver of pre-deposit allowed
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