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    <title>1995 (2) TMI 179 - CEGAT,  NEW DELHI</title>
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    <description>Pre-deposit of disputed central excise duty and penalty was dispensed with, and recovery was stayed during the pendency of the appeal, because the classification dispute over inputs as bars or flats remained contentious and was already pending before the Supreme Court. The Tribunal noted that the adjudication rested on disputed factual and legal foundations, and that the matter was not suitable for final resolution at the stay stage. Finding that insistence on pre-deposit would cause undue hardship, it granted stay in favour of the assessee pending appeal.</description>
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      <title>1995 (2) TMI 179 - CEGAT,  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=84016</link>
      <description>Pre-deposit of disputed central excise duty and penalty was dispensed with, and recovery was stayed during the pendency of the appeal, because the classification dispute over inputs as bars or flats remained contentious and was already pending before the Supreme Court. The Tribunal noted that the adjudication rested on disputed factual and legal foundations, and that the matter was not suitable for final resolution at the stay stage. Finding that insistence on pre-deposit would cause undue hardship, it granted stay in favour of the assessee pending appeal.</description>
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      <pubDate>Tue, 14 Feb 1995 00:00:00 +0530</pubDate>
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