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2003 (10) TMI 576 - CESTAT, MUMBAIExtract: .......m the applicant. The applicant rsquo s statement is exculpatory and no other statement has been recorded from any of the noticees about the involvement of the present applicant. Therefore, a prima facie case for waiver of pre-deposit has been made out by the applicant. Pre-deposit of penalty is waived and recovery thereof stayed pending the appeal.
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