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    <title>1997 (5) TMI 226 - CEGAT, MUMBAI</title>
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      <link>https://www.taxtmi.com/caselaws?id=87162</link>
      <description>Complete dispensation of pre-deposit was refused where entitlement to full waiver depended on detailed examination of the record and the description of the inputs could not be accepted at the prima facie stage. The tribunal held that no strong prima facie case for total relief was made out, but granted partial waiver subject to deposit of the directed sum, after which the balance pre-deposit was waived and recovery stayed.</description>
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