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2004 (5) TMI 206 - CESTAT, BANGALOREExtract: .......96ZQ(7)(f) has been fulfilled. Therefore, the appellants are not required to pay the duty first. Accordingly, we set aside the order of the Commissioner and direct that abatement for one month i.e, the month of April should be allowed to the appellants and they may not be asked to pre-deposit the duty. The appeal is disposed off in the above terms.
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