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    <description>Revisional proceedings initiated while an appeal on the same issue was pending were treated as contrary to the statutory restriction in Section 84(4) of the Finance Act, 1994. On that basis, the appellants were found to have a prima facie case for interim relief, and pre-deposit was waived in full against the demand in the impugned order.</description>
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      <description>Revisional proceedings initiated while an appeal on the same issue was pending were treated as contrary to the statutory restriction in Section 84(4) of the Finance Act, 1994. On that basis, the appellants were found to have a prima facie case for interim relief, and pre-deposit was waived in full against the demand in the impugned order.</description>
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