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2013 (10) TMI 120 - CESTAT CHENNAIDPEB Benefit - Assesse imported knitting and embroidery machines under 4 EPCG licences - Held that:- Corroborative statements of the third party would show that the applicants name was not mentioned in the shipping bill and therefore there was no substance in their contention that non-supply of shipping bill would effect demand of duty - There was no mention of applicants name in the 12 shipping bills which were supplied to them - In this perspective, the contention that demand cannot be sustained for non-supply of the shipping bills would be considered after going through the case records in detail. - The applicants failed to make out a prima facie case for waiver of predeposit - Partial Stay Granted.
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