2015 (5) TMI 969

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..... tional Commissioner (AR) ORDER Per M V Ravindran This application is filed for the waiver of pre-deposit of amount confirmed as penalty differential Customs duty and interest thereof on the import of coal. 2. Heard both sides and perused the records. 3. We find from the records that the issue involved in this case is regarding extending of benefit to the appellant on the coal imported by them .....

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