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2010 (12) TMI 403 - HC - Central ExciseWaiver of pre-deposit - Demand - If the duty is illegally paid on the parts, then such a duty paid illegally would have to be refunded. In such a case, even if the credit of duty taken is illegal, there would be no question of securing the duty amount because admittedly, the duty has been paid by the Appellant though illegally - the Tribunal is directed to dispose of the said Appeal on merits without requiring the Appellant to make any pre-deposit - Decided in the favour of the assessee
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