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2005 (9) TMI 203 - CESTAT, MUMBAIExtract: .......e cannot comply as it is beyond his capacity in view of the closure of the factory and it far outweighs the interest of Revenue. Therefore, I am convinced that this is a fit case to consider to grant complete waiver from the pre-deposit and to stay its recovery. Accordingly, application is allowed. List the appeal in its turn. (Pronounced in Court)
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