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2004 (10) TMI 146 - AT - Central ExciseExtract: .......red by Heading No. 28.03 of the Central Excise Tariff. 3. After considering the submissions of both the sides, we are of the view that the Applicants have made out a prima facie case in their favour. Accordingly, we stay the recovery of entire amount of duty and penalty during the pendency of Appeal which is posted for regular hearing on 14-1-2005.
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