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    <title>1998 (4) TMI 239 - CEGAT, NEW DELHI</title>
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    <description>At the stay stage, the Tribunal may decline full waiver of pre-deposit where the appeal is arguable but the factual matrix needs detailed examination. On the material placed, it was not persuaded by the explanation regarding alleged mixing of goods, and noted that the units were in adjoining plots, closely inter-linked, and under common management. Because a prima facie assessment required fuller factual scrutiny, complete interim relief was refused and only conditional protection was granted through partial deposit with stay of recovery of the balance on compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88814</link>
      <description>At the stay stage, the Tribunal may decline full waiver of pre-deposit where the appeal is arguable but the factual matrix needs detailed examination. On the material placed, it was not persuaded by the explanation regarding alleged mixing of goods, and noted that the units were in adjoining plots, closely inter-linked, and under common management. Because a prima facie assessment required fuller factual scrutiny, complete interim relief was refused and only conditional protection was granted through partial deposit with stay of recovery of the balance on compliance.</description>
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