2013 (3) TMI 388

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..... 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 1,14,33,192/-, interest and penalty. The demand is confirmed on the ground that the applicant has wrongly availed the credit as the activity undertaken by the applicant does not amount to manufacture. 3. The applicant submitted that during the period in dispute, the applicant availed credit and cleared the goods on p .....

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