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2006 (2) TMI 565 - CESTAT, CHENNAIExtract: .......ed by the Tribunal in the case of G.S. Enterprises (supra). The ratio of the decision in G.S. Enterprises, prima facie, appears to support the present appellants. 3. emsp As the appellants have made out a prima facie case, we grant them waiver of pre-deposit and stay of recovery in respect of the duty amount. (Dictated and pronounced in open Court)
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