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2000 (2) TMI 356 - CEGAT, MUMBAIExtract: .......d prima facie come down to Rs. 78,000/-. We therefore waive deposit of penalty and stay its recovery. Considering that the inputs account for entire duty and therefore the penalty imposed, (if imposable) are prima facie covered by the decision of the Tribunal. We waive deposit of duty and penalty and list the appeal itself for hearing on 12-3-2000.
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