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    <title>1994 (8) TMI 120 - CEGAT, NEW DELHI</title>
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    <description>Undue hardship justified dispensing with pre-deposit where the applicants claimed exemption notification benefit and the facts were said to mirror an earlier case in which unconditional stay had been granted. The Tribunal treated the similarity with the prior matter as material and held that insisting on payment of the duty demand would cause undue hardship. Pre-deposit of the duty amount was therefore dispensed with, and recovery of the duty was stayed.</description>
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      <title>1994 (8) TMI 120 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83548</link>
      <description>Undue hardship justified dispensing with pre-deposit where the applicants claimed exemption notification benefit and the facts were said to mirror an earlier case in which unconditional stay had been granted. The Tribunal treated the similarity with the prior matter as material and held that insisting on payment of the duty demand would cause undue hardship. Pre-deposit of the duty amount was therefore dispensed with, and recovery of the duty was stayed.</description>
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      <pubDate>Wed, 17 Aug 1994 00:00:00 +0530</pubDate>
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