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    <title>1999 (9) TMI 258 - CEGAT,  MUMBAI</title>
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    <description>A stay order directing pre-deposit may be modified only on limited grounds, such as proved financial hardship or a later decision materially affecting the prima facie case; neither was shown here. The applicant&#039;s balance sheet and accounts did not establish acute inability to comply, so financial hardship was not made out. The plea of breach of natural justice also failed because the adjudication followed show cause notice, reply, personal hearing, and written submissions, and the order was not non-speaking. Questions on the brand name or trade name issue, the effect of Explanation IX to the exemption notification, and the cited rulings required full appellate adjudication and could not be conclusively reopened at the stay stage.</description>
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      <title>1999 (9) TMI 258 - CEGAT,  MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=92435</link>
      <description>A stay order directing pre-deposit may be modified only on limited grounds, such as proved financial hardship or a later decision materially affecting the prima facie case; neither was shown here. The applicant&#039;s balance sheet and accounts did not establish acute inability to comply, so financial hardship was not made out. The plea of breach of natural justice also failed because the adjudication followed show cause notice, reply, personal hearing, and written submissions, and the order was not non-speaking. Questions on the brand name or trade name issue, the effect of Explanation IX to the exemption notification, and the cited rulings required full appellate adjudication and could not be conclusively reopened at the stay stage.</description>
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