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    <title>1998 (4) TMI 183 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=88396</link>
    <description>Conditional pre-deposit was considered appropriate in a classification and exemption dispute where the duty demand remained unresolved on merits. The duty component was not waived, and deposit within the stipulated period was required, while recovery stayed only to that extent. The penalty was treated separately because the record did not show contumacious conduct warranting insistence on pre-deposit at that stage, so pre-deposit of the penalty was waived. Interim relief was therefore granted only in part, with different treatment of duty and penalty.</description>
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      <title>1998 (4) TMI 183 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88396</link>
      <description>Conditional pre-deposit was considered appropriate in a classification and exemption dispute where the duty demand remained unresolved on merits. The duty component was not waived, and deposit within the stipulated period was required, while recovery stayed only to that extent. The penalty was treated separately because the record did not show contumacious conduct warranting insistence on pre-deposit at that stage, so pre-deposit of the penalty was waived. Interim relief was therefore granted only in part, with different treatment of duty and penalty.</description>
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      <pubDate>Fri, 03 Apr 1998 00:00:00 +0530</pubDate>
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