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    <title>1997 (2) TMI 279 - CEGAT, NEW DELHI</title>
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    <description>Exemption for goods manufactured without the aid of power was held to raise a prima facie case for waiver of pre-deposit where the department relied only on the fact that certain components came from an independent manufacturer using power. At the stay stage, that circumstance alone was found insufficient to deny the notification benefit. The appellants&#039; materials and legal submissions were treated as adequate to justify dispensing with pre-deposit and granting stay of recovery of the confirmed duty demand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86746</link>
      <description>Exemption for goods manufactured without the aid of power was held to raise a prima facie case for waiver of pre-deposit where the department relied only on the fact that certain components came from an independent manufacturer using power. At the stay stage, that circumstance alone was found insufficient to deny the notification benefit. The appellants&#039; materials and legal submissions were treated as adequate to justify dispensing with pre-deposit and granting stay of recovery of the confirmed duty demand.</description>
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