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    <title>1993 (1) TMI 160 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal granted an unconditional stay for the applicants, except for the quantity of heating elements cleared as such other than for captive consumption. The majority opinion found that the applicants had a strong prima facie case based on the interpretation of the relevant notification, granting the stay in their favor. The dissenting opinion raised concerns regarding non-disclosure and lack of evidence of financial hardship but was overruled by the majority decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82500</link>
      <description>The Tribunal granted an unconditional stay for the applicants, except for the quantity of heating elements cleared as such other than for captive consumption. The majority opinion found that the applicants had a strong prima facie case based on the interpretation of the relevant notification, granting the stay in their favor. The dissenting opinion raised concerns regarding non-disclosure and lack of evidence of financial hardship but was overruled by the majority decision.</description>
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