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    <title>1999 (5) TMI 204 - CEGAT, MUMBAI</title>
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    <description>Duty paid on inputs was considered in relation to valuation of the final product for pre-deposit and stay purposes. The order recorded a prima facie view that Mysore Paper Mills did not apply on the facts, while the larger bench ruling in Dai Ichi Karkaria, as followed in later Tribunal decisions, appeared to govern the valuation dispute. On that basis, the applicants were found to have established a strong prima facie case for interim relief. Pre-deposit of duty and penalty was waived and recovery was stayed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91791</link>
      <description>Duty paid on inputs was considered in relation to valuation of the final product for pre-deposit and stay purposes. The order recorded a prima facie view that Mysore Paper Mills did not apply on the facts, while the larger bench ruling in Dai Ichi Karkaria, as followed in later Tribunal decisions, appeared to govern the valuation dispute. On that basis, the applicants were found to have established a strong prima facie case for interim relief. Pre-deposit of duty and penalty was waived and recovery was stayed.</description>
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