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    <title>1991 (10) TMI 169 - CEGAT, BOMBAY</title>
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    <description>An interim stay of recovery may be granted where the foundational notice is prima facie without jurisdiction and the appellant shows an arguable case on merits. The Tribunal considered that a fresh show cause notice should have been issued before adjudication after the earlier notice had been treated as ab initio void. On that basis, it granted stay of recovery of duty and penalty, subject to an undertaking to maintain the prescribed balance in RG 23A pending disposal of the appeal.</description>
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      <title>1991 (10) TMI 169 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=82893</link>
      <description>An interim stay of recovery may be granted where the foundational notice is prima facie without jurisdiction and the appellant shows an arguable case on merits. The Tribunal considered that a fresh show cause notice should have been issued before adjudication after the earlier notice had been treated as ab initio void. On that basis, it granted stay of recovery of duty and penalty, subject to an undertaking to maintain the prescribed balance in RG 23A pending disposal of the appeal.</description>
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