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    <title>1996 (8) TMI 265 - CEGAT, NEW DELHI</title>
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    <description>Pre-deposit pending appeal was waived where the appellant established sick-unit status, continuing financial hardship, accumulated losses, and supporting BIFR and State Government relief-undertaking recognition. The Tribunal treated these facts as sufficient to justify relief from the deposit condition during the pendency of the appeal, and the stay order was modified accordingly. The disputed amount was not required to be deposited while the appeal remained pending.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85742</link>
      <description>Pre-deposit pending appeal was waived where the appellant established sick-unit status, continuing financial hardship, accumulated losses, and supporting BIFR and State Government relief-undertaking recognition. The Tribunal treated these facts as sufficient to justify relief from the deposit condition during the pendency of the appeal, and the stay order was modified accordingly. The disputed amount was not required to be deposited while the appeal remained pending.</description>
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