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    <title>1998 (11) TMI 272 - CEGAT, MUMBAI</title>
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    <description>In a pre-deposit application concerning inclusion of interest on receivables in assessable value, the controversy was treated as arguable and the appellant&#039;s Chartered Accountant certificate was considered, but the plea that the goods were not sold on credit was found prima facie difficult to accept. Taking into account the amount already deposited and the surrounding circumstances, partial relief was granted by requiring a further deposit and then waiving the balance pre-deposit with stay of recovery.</description>
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      <description>In a pre-deposit application concerning inclusion of interest on receivables in assessable value, the controversy was treated as arguable and the appellant&#039;s Chartered Accountant certificate was considered, but the plea that the goods were not sold on credit was found prima facie difficult to accept. Taking into account the amount already deposited and the surrounding circumstances, partial relief was granted by requiring a further deposit and then waiving the balance pre-deposit with stay of recovery.</description>
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