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1999 (2) TMI 253 - CEGAT, NEW DELHIExtract: .......-I stage had been crossed and yet no duty has been paid and was intentionally evaded. 12. emsp Looking to the totality of facts and circumstances, we consider that the appellants request, is justified, in the facts and circumstances of the case. We, therefore, waive the pre-deosit of the amount of duty and penalty during the pendency of the appeal.
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