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2012 (11) TMI 73 - CESTAT, MUMBAIWaiver of pre-deposit - Applicants availed credit at their Borivali plant in respect of the service tax paid regarding taxable services received at various depots – Held that:- Tribunal as a judicial body must follow principles of consistency when it decides the cases - Tribunal in applicants' own case set aside the demand which was confirmed on the same grounds in appeal - applicants have made out a strong prima facie for waiver of pre-deposit of the duty, interest and penalty
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