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1995 (6) TMI 113 - CEGAT, MADRASExtract: .......are two divergent views of the Tribunal prima facie the applicant has made out a case for waiver of pre-deposit of penalty as well as duty under the impugned order. However, without expressing any opinion on the final merits of this case I also agree with the view expressed by the learned Member (T) that the stay as prayed is meritted in this case.
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