2004 (6) TMI 491

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..... he Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The application for waiver of pre-deposit of duty of Rs. 1,16,84,066/- and penalty of equal amount arises out of the order of the Commissioner of Central Excise, Nagpur. The demand covers the period from April, 1999 to November, 2002. The demand has been confirmed by holding that the price of polyester staple fibre, polyester f .....

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..... of IFGL Refractories Ltd. v. CCE, Bhubaneswar-II 2001 (134) E.L.T. 230, we hold that a prima facie case for waiver has been made out and that the decision of the Tribunal in the case of Tata Refractories Ltd. v. CCE, Bhubaneswar, 2002 (141) E.L.T. 460 relied upon by the Commissioner is prima facie distinguishable. Accordingly we dispense with the pre-deposit of duty and penalty and stay recovery t .....

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