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    <title>1995 (10) TMI 133 - CEGAT, NEW DELHI</title>
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    <description>Pre-deposit of duty and penalty was waived where the stay application was supported by financial material and a pending modification application. An appeal dismissed for non-compliance with the pre-deposit requirement was held unsustainable because the authority did not first consider the modification request or give notice and hearing. The impugned order was set aside and the matter remanded for de novo consideration after deciding the modification application and affording personal hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=84848</link>
      <description>Pre-deposit of duty and penalty was waived where the stay application was supported by financial material and a pending modification application. An appeal dismissed for non-compliance with the pre-deposit requirement was held unsustainable because the authority did not first consider the modification request or give notice and hearing. The impugned order was set aside and the matter remanded for de novo consideration after deciding the modification application and affording personal hearing.</description>
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