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2013 (8) TMI 691 - AT - CustomsStay petition – waiver of pre deposit of penalty u/s 112(a) – department contended that assessee had facilitated in clearing the consignments on the basis of forged/ tampered licenses – Held that:- The forged/ tampered licenses were not available even at the time of investigations and hence could not be produced before the bench - forged/ tampered license were not made available by the department – assessee had made a prima facie case in its favour – application for complete waiver of pre deosit allowed – decided in favour of assessee.
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