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2011 (2) TMI 556 - CESTAT, AHMEDABADWaiver of pre-deposit - Time barred - advance licences surrendered - Revenue neutral - As the adjudicating authority has observed that there was no provision for providing the information for duty free import of raw material, the non-providing of such information by the appellant cannot be held to be a justifiable ground of invoking longer period, unless there is evidence for such non-disclosure on account of any mala fide - The revenue neutrality aspect was considered by the Tribunal in the case of M/s. Reliance Industries and by majority order as reported in (2009 -TMI - 75546 - CESTAT, AHMEDABAD), it was held in favour of the assessee
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