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    <title>1992 (6) TMI 136 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=82218</link>
    <description>In a stay application on pre-deposit of duty and penalty, the tribunal examined alleged denial of natural justice, supply of relied-upon documents, cross-examination, and financial hardship. It found that repeated opportunities had been given, witnesses had been summoned for cross-examination, and the relied-upon documents had been supplied; the plea of a forged statement had also not been raised before the adjudicating authority. As a result, no strong prima facie case was shown for complete waiver of pre-deposit, but partial relief was justified. Complete waiver was declined, appellant No. 1 was directed to deposit duty with waiver of the corresponding penalty deposit on compliance, and appellant No. 2 was granted unconditional waiver of penalty pre-deposit.</description>
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    <pubDate>Fri, 05 Jun 1992 00:00:00 +0530</pubDate>
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      <title>1992 (6) TMI 136 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82218</link>
      <description>In a stay application on pre-deposit of duty and penalty, the tribunal examined alleged denial of natural justice, supply of relied-upon documents, cross-examination, and financial hardship. It found that repeated opportunities had been given, witnesses had been summoned for cross-examination, and the relied-upon documents had been supplied; the plea of a forged statement had also not been raised before the adjudicating authority. As a result, no strong prima facie case was shown for complete waiver of pre-deposit, but partial relief was justified. Complete waiver was declined, appellant No. 1 was directed to deposit duty with waiver of the corresponding penalty deposit on compliance, and appellant No. 2 was granted unconditional waiver of penalty pre-deposit.</description>
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      <pubDate>Fri, 05 Jun 1992 00:00:00 +0530</pubDate>
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