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2013 (9) TMI 250 - CESTAT AHMEDABADForged licences - the show cause notice and the earlier round of litigation that the entire case starts on the basis of clearance of consignments based on forged/tampered licence – Held that:- licences were not available for defence of the assessee or the person – the forged/tampered licences were not available even at the time of investigations and could not be produced before the Bench. Waiver of pre deposit of penalty u/s 112(a) - Stay petition - the assessee had made out a case for waiver of pre-deposit of the amounts involved – court allowed the waiver of pre deposit - decided in favour of assessee.
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