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    <title>2000 (6) TMI 338 - CEGAT, DELHI</title>
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    <description>The tribunal granted a waiver of pre-deposit due to the non-invocability of the extended limitation period, the financial hardship claimed by the appellants, and the debate over whether the process constituted manufacturing. The recovery of duty and penalty amounts was stayed pending the appeal hearing, with the appeals scheduled for regular hearing in the future.</description>
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      <description>The tribunal granted a waiver of pre-deposit due to the non-invocability of the extended limitation period, the financial hardship claimed by the appellants, and the debate over whether the process constituted manufacturing. The recovery of duty and penalty amounts was stayed pending the appeal hearing, with the appeals scheduled for regular hearing in the future.</description>
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