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    <title>1997 (3) TMI 332 - CEGAT, MUMBAI</title>
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    <description>Conditional waiver of the balance penalty and stay of recovery in excise penalty proceedings were granted only in part. The plea of negligence was held prima facie unacceptable on the facts, but the absence of evidence of any specific act against one applicant distinguished his position from the others. On that basis, interim protection was allowed for the first two applicants subject to deposit of the specified amount, while the same relief was not extended to the remaining applicant on the same footing.</description>
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      <title>1997 (3) TMI 332 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=92335</link>
      <description>Conditional waiver of the balance penalty and stay of recovery in excise penalty proceedings were granted only in part. The plea of negligence was held prima facie unacceptable on the facts, but the absence of evidence of any specific act against one applicant distinguished his position from the others. On that basis, interim protection was allowed for the first two applicants subject to deposit of the specified amount, while the same relief was not extended to the remaining applicant on the same footing.</description>
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