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    <title>1999 (11) TMI 185 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=92632</link>
    <description>In stay proceedings over classification of gas condensate and lean gas, the Tribunal held that the appellants had not shown a strong prima facie case for complete waiver of pre-deposit because the gas condensate had satisfied the flash point test and been admitted suitable for use as fuel, while lean gas was already distinguished from natural gas in prior Tribunal authority. The plea of limitation for the gas condensate demand was only arguable and did not justify full stay, as the dispute at that stage concerned tariff classification rather than excisability. Substantial but partial pre-deposit was therefore ordered, with recovery of the balance duty and penalty stayed on compliance.</description>
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    <pubDate>Wed, 17 Nov 1999 00:00:00 +0530</pubDate>
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      <title>1999 (11) TMI 185 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92632</link>
      <description>In stay proceedings over classification of gas condensate and lean gas, the Tribunal held that the appellants had not shown a strong prima facie case for complete waiver of pre-deposit because the gas condensate had satisfied the flash point test and been admitted suitable for use as fuel, while lean gas was already distinguished from natural gas in prior Tribunal authority. The plea of limitation for the gas condensate demand was only arguable and did not justify full stay, as the dispute at that stage concerned tariff classification rather than excisability. Substantial but partial pre-deposit was therefore ordered, with recovery of the balance duty and penalty stayed on compliance.</description>
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      <pubDate>Wed, 17 Nov 1999 00:00:00 +0530</pubDate>
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