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    <title>1996 (3) TMI 204 - CEGAT, MADRAS</title>
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    <description>The Tribunal ordered M/s. Asian Radiators to make a pre-deposit of Rs. 3.5 lakhs, with the balance of duty and penalty dispensed with pending compliance. The recovery of the remaining amount was stayed during the appeal process, considering the appellants&#039; financial constraints and the circumstances of the case. The Tribunal found merit in the appellant&#039;s argument regarding the independent functioning of the units but noted discrepancies in the reliance on quality control reports for clandestine removal of goods. The decision aimed to strike a fair balance between the parties&#039; interests.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85085</link>
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