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    <title>1996 (12) TMI 166 - CEGAT, NEW DELHI</title>
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    <description>Pre-deposit of duty and penalty was waived where the appellants showed financial difficulty, limited manufacturing scale, and inability to market the goods successfully, and where they were State Government undertakings promoting electronic goods in backward hill areas. The subsisting bond already executed and kept alive also supported relief. On these facts, the tribunal treated the case as fit for waiver of pre-deposit and stayed recovery until disposal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86210</link>
      <description>Pre-deposit of duty and penalty was waived where the appellants showed financial difficulty, limited manufacturing scale, and inability to market the goods successfully, and where they were State Government undertakings promoting electronic goods in backward hill areas. The subsisting bond already executed and kept alive also supported relief. On these facts, the tribunal treated the case as fit for waiver of pre-deposit and stayed recovery until disposal of the appeal.</description>
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