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1996 (11) TMI 190 - CEGAT, NEW DELHIExtract: .......ule exempting the imposition of Central Excise duty then such rule should also apply to levy of additional excise under the 1978 Act. In this view of the matter, we find that there is prima facie a strong case in favour of the applicants. In this view of the matter, pre-deposit of duty and penalty is waived. The stay petition is therefore, allowed.
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