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2005 (12) TMI 133 - AT - Central ExciseExtract: .......rted, as export is not disputed. Prima facie eventual exports of goods has taken place. No amounts of duty could be arrived on goods exported and penalties cannot be upheld. 4. In view of the prima facie case made out, full waiver of pre-deposit is granted and recovery stayed thereof pending the appeals. 5. Applications are disposed off accordingly
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