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2000 (4) TMI 627 - CEGAT, KOLKATAExtract: .......e Tribunal. Shri J.M. Kennedy, learned JDR has reiterated the Department rsquo s point of view. 3. emsp After going through the impugned order and the relied upon decision we find that appellants have a prima facie case in their favour. Accordingly, we dispense with the pre-deposit of duty amount and stay recovery during the pendency of the appeal.
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