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1999 (11) TMI 315 - AT - Central ExciseExtract: ....... The SCN was issued nearly one year after the claim of remission. On these various grounds we find that a strong prima facie case has been made by the appellants in their favour. We therefore, grant waiver of the condition of the pre-deposit of duty amounting to Rs. 32,34,885.56/- and stay its recovery during the pendency of the appeal proceedings.
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