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    <title>2000 (6) TMI 331 - CEGAT, NEW DELHI</title>
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    <description>Total waiver of pre-deposit was declined because the merits required detailed examination at final hearing and did not justify complete dispensation. The Tribunal also rejected the plea of financial hardship, noting that the balance sheet disclosed sales turnover and did not establish sufficient grounds for full waiver despite the claim that the unit had been declared sick. It directed partial deposit as a condition for stay, with the balance of duty and penalties waived and recovery stayed during the appeal after compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=93876</link>
      <description>Total waiver of pre-deposit was declined because the merits required detailed examination at final hearing and did not justify complete dispensation. The Tribunal also rejected the plea of financial hardship, noting that the balance sheet disclosed sales turnover and did not establish sufficient grounds for full waiver despite the claim that the unit had been declared sick. It directed partial deposit as a condition for stay, with the balance of duty and penalties waived and recovery stayed during the appeal after compliance.</description>
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