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2014 (1) TMI 675 - CESTAT NEW DELHIClandestine removal of goods for export - Intimation through D3 not being made by assessee on goods when received back - Waiver of Pre-deposit – Held that:- The applicant had not followed the procedure in respect of the manufactured goods received in the factory –Thus, the applicants failed to make out a case for total waiver of amount - The applicants are directed to deposit 25% of the amount as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – partial stay granted.
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