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2005 (11) TMI 109 - CESTAT, KOLKATAExtract: .......Rupees one hundred lakh only), the clearance made between 1-4-2001 to 30-9-2001, is to be considered, I find that the appellants have made out a prima facie case for waiver of pre-deposit of the duty and penalty. Pre-deposit of duty and penalty is waived and the recovery thereof stayed till the disposal of the appeal. (Pronounced in the open Court)
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