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    <title>1997 (7) TMI 298 - CEGAT,  NEW DELHI</title>
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    <description>The Tribunal considered whether appellants should be relieved from pre-deposit of penalty and whether confiscated goods should be protected from disposal during the appeal. It found the appeal arguable on merits, noted that the goods remained in departmental custody, and treated revenue interest as safeguarded. On that basis, it granted waiver of pre-deposit of penalty in each case and directed that the goods not be disposed of while the appeal remained pending.</description>
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      <title>1997 (7) TMI 298 - CEGAT,  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87050</link>
      <description>The Tribunal considered whether appellants should be relieved from pre-deposit of penalty and whether confiscated goods should be protected from disposal during the appeal. It found the appeal arguable on merits, noted that the goods remained in departmental custody, and treated revenue interest as safeguarded. On that basis, it granted waiver of pre-deposit of penalty in each case and directed that the goods not be disposed of while the appeal remained pending.</description>
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      <pubDate>Mon, 21 Jul 1997 00:00:00 +0530</pubDate>
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