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2007 (7) TMI 480 - CESTAT, NEW DELHIExtract: .......e, the applicant received damaged vehicles and due intimation was also given to the Revenue, therefore, as per the provisions of Rule 16 of the Central Excise Rules, prima facie the applicant had a strong case in their favour. Therefore, the pre-deposit of duty and penalty is waived. Stay petition is allowed. (Dictated and pronounced in open Court)
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