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    <title>1999 (2) TMI 241 - CEGAT, NEW DELHI</title>
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    <description>A stay application may justify waiver of pre-deposit where the assessee shows financial hardship and inability to deposit duty and penalty. The classification dispute and limitation plea were treated as matters for final hearing, not as grounds for immediate relief. On the prima facie record, the assessee&#039;s status as a sick unit and its substantial losses supported waiver, and recovery was stayed pending appeal.</description>
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    <pubDate>Thu, 11 Feb 1999 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=91736</link>
      <description>A stay application may justify waiver of pre-deposit where the assessee shows financial hardship and inability to deposit duty and penalty. The classification dispute and limitation plea were treated as matters for final hearing, not as grounds for immediate relief. On the prima facie record, the assessee&#039;s status as a sick unit and its substantial losses supported waiver, and recovery was stayed pending appeal.</description>
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