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2010 (12) TMI 366 - CESTAT, BANGALOREWaiver of pre-deposit - Notification 22/2003 - The demand has arisen on the ground that the appellant being an EOU had procured an insecticide without payment of duty and had sent the same to the farmers for using it on the agricultural produce “Gherkins - the applicant/appellant is permitted to take out the goods for the purpose to the fields and farms of contract farmers and the said goods, which have been taken out are nothing but insecticides - the applicant has made out a prima facie case for the waiver of pre-deposit of the amounts involved - Decided in the favour of assessee
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