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    <title>1999 (4) TMI 231 - CEGAT,  MUMBAI</title>
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    <description>Waiver of pre-deposit was sought in an appeal against duty demand, but the plea that the goods had long been classified under the claimed heading was unsupported by evidence and no financial hardship was pleaded. On that basis, the tribunal granted only partial relief: a conditional deposit was required as a pre-condition for waiver, while the balance duty was waived and recovery stayed pending appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91395</link>
      <description>Waiver of pre-deposit was sought in an appeal against duty demand, but the plea that the goods had long been classified under the claimed heading was unsupported by evidence and no financial hardship was pleaded. On that basis, the tribunal granted only partial relief: a conditional deposit was required as a pre-condition for waiver, while the balance duty was waived and recovery stayed pending appeal.</description>
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