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    <title>2000 (5) TMI 263 - CEGAT, MUMBAI</title>
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    <description>Waiver of pre-deposit and stay of recovery were granted where the applicant showed that inputs were kept in a separate godown with prior intimation to the department and that this explanation was not effectively rebutted. The authority also noted that the request to cross-examine panch witnesses had not been considered and that the limitation objection was left unanswered by the appellate authority. On these facts, the allegation of clandestine removal was not examined sufficiently to justify denial of interim relief, and the matter was remanded for fresh consideration after hearing the applicant and reviewing the documents.</description>
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    <pubDate>Wed, 03 May 2000 00:00:00 +0530</pubDate>
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      <title>2000 (5) TMI 263 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=93553</link>
      <description>Waiver of pre-deposit and stay of recovery were granted where the applicant showed that inputs were kept in a separate godown with prior intimation to the department and that this explanation was not effectively rebutted. The authority also noted that the request to cross-examine panch witnesses had not been considered and that the limitation objection was left unanswered by the appellate authority. On these facts, the allegation of clandestine removal was not examined sufficiently to justify denial of interim relief, and the matter was remanded for fresh consideration after hearing the applicant and reviewing the documents.</description>
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