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2012 (6) TMI 498 - AT - CustomsApplication for waiver of pre - deposit of duties and penalties - Held that:- Following the ratio of the Tribunal's decision in the appellants own case and after waiving the requirement of pre deposit, the matter is remanded to Ld. Commissioner to decide the case afresh as the assessee have only made a claim for benefit of Notification but have not produced any evidence in support of their claim satisfying the condition of the Notification.
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