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2011 (3) TMI 977 - CESTAT, AHEMDABADWaiver of pre-deposite - Assessee where 1/4th of the product exported has been returned by the buyers and the ship was already on its way and was half the way of its voyage - Evidence is available to show that samples were drawn from the tanks after the product was loaded on to the ship and since the tests done in the refinery under the supervision of independent agency, had fulfilled the conditions, without waiting for the results of the sample test, the ship sailed and subsequently only when in respect of three tanks the test had failed, the product contained in those tanks has been re-imported - Therefore, prima-facie, it appears that appellant have made out a very strong case for waiver of pre-deposit.
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