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    <title>1997 (11) TMI 169 - CEGAT, NEW DELHI</title>
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    <description>Jurisdictional competence determined the recall of the stay order because the confiscated gold biscuits exceeded the Single Member Bench limit, and the earlier hearing had not addressed that objection. On the pre-deposit question, financial hardship justified only partial relief: the applicants were treated as wage earners with no shown independent income, so complete waiver of penalty deposit was refused and the deposit requirement was reduced. The matter was then directed to proceed on compliance with the scaled-down pre-deposit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87453</link>
      <description>Jurisdictional competence determined the recall of the stay order because the confiscated gold biscuits exceeded the Single Member Bench limit, and the earlier hearing had not addressed that objection. On the pre-deposit question, financial hardship justified only partial relief: the applicants were treated as wage earners with no shown independent income, so complete waiver of penalty deposit was refused and the deposit requirement was reduced. The matter was then directed to proceed on compliance with the scaled-down pre-deposit.</description>
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