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    <title>1997 (4) TMI 178 - CEGAT, NEW DELHI</title>
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    <description>Prima facie case for stay was not established where test reports indicated the yarn was of a higher denier than the notification&#039;s permitted tolerance, suggesting it fell outside the exemption. Objections to the testing method and the request for cross-examination were left for determination in the main appeal, not at the interim stage. The absence of any pleaded financial hardship also weighed against relief. On balance of convenience and the available record, interim protection was declined and the stay request was rejected in favour of the Revenue.</description>
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    <pubDate>Tue, 22 Apr 1997 00:00:00 +0530</pubDate>
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      <title>1997 (4) TMI 178 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86774</link>
      <description>Prima facie case for stay was not established where test reports indicated the yarn was of a higher denier than the notification&#039;s permitted tolerance, suggesting it fell outside the exemption. Objections to the testing method and the request for cross-examination were left for determination in the main appeal, not at the interim stage. The absence of any pleaded financial hardship also weighed against relief. On balance of convenience and the available record, interim protection was declined and the stay request was rejected in favour of the Revenue.</description>
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      <pubDate>Tue, 22 Apr 1997 00:00:00 +0530</pubDate>
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