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    <title>1997 (11) TMI 208 - CEGAT, NEW DELHI</title>
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    <description>In a stay application concerning excisability, the tribunal kept the question whether the items were goods or immovable property for final hearing. It considered the appellants&#039; Modvat credit claim in assessing the duty burden, along with financial hardship in making full pre-deposit. Partial pre-deposit of duty was directed within eight weeks, and on compliance, waiver of the remaining duty and penalty was granted with recovery stayed until final disposal of the appeal.</description>
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      <title>1997 (11) TMI 208 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87629</link>
      <description>In a stay application concerning excisability, the tribunal kept the question whether the items were goods or immovable property for final hearing. It considered the appellants&#039; Modvat credit claim in assessing the duty burden, along with financial hardship in making full pre-deposit. Partial pre-deposit of duty was directed within eight weeks, and on compliance, waiver of the remaining duty and penalty was granted with recovery stayed until final disposal of the appeal.</description>
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