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1997 (5) TMI 235 - CEGAT, MUMBAIExtract: ........L.T. 681 with regard to the second issue. There is a prima facie good case in favour of the applicant with regard to deposit of penalty in view of the Board rsquo s contention that penalty under Section 11AC only be demanded in case where notices are issued. Financial hardship is also relevant. We, therefore, waive the deposit of duty and penalty.
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