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2007 (5) TMI 515 - CESTAT, NEW DELHIExtract: .......mmission Agent and some records were recovered from his premises showing the clearance of goods without payment of duty by the manufacturer. There is no finding that applicant was party to the evasion of duty. In these circumstances, pre-deposit of whole amount of penalty is waived. Stay petition is allowed. (Dictated and pronounced in open Court).
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