2013 (2) TMI 342

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..... cation for waiver of pre-deposit of duty of Rs. 2,05,908/-, interest and penalty. 3. The applicant is a subsidiary company of a German company and the applicants were importing goods and declared the value of goods and duty has been paid. The goods were further traded and supplied to Indian Railway. 4. The revenue demanding duty on the ground that the importer and supplier are related person and .....

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