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1999 (3) TMI 197 - CEGAT, MUMBAIExtract: .......re we impressed with the invocation of Section 11D because it has not been referred to in the show-cause notice. 9. On perusal of the order and the law cited we are of the opinion that the applicants have made an extremely strong, prima facie, case. We therefore grant unconditional stay and waiver of the duty confirmed and the penalty imposed.
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