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    <title>1989 (9) TMI 256 - CEGAT, NEW DELHI</title>
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    <description>Where a duty demand is founded on a show cause notice issued by an authority lacking prima facie competence under the Section 11A regime, the Tribunal may treat the demand as vulnerable at the interim stage and grant protection against coercive recovery. On that basis, the pre-deposit requirement was waived and stay was granted pending disposal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=80241</link>
      <description>Where a duty demand is founded on a show cause notice issued by an authority lacking prima facie competence under the Section 11A regime, the Tribunal may treat the demand as vulnerable at the interim stage and grant protection against coercive recovery. On that basis, the pre-deposit requirement was waived and stay was granted pending disposal of the appeal.</description>
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