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    <title>2000 (7) TMI 429 - CEGAT, CHENNAI</title>
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    <description>A prima facie case and claimed financial hardship were considered in a request for waiver of pre-deposit under Section 35F of the Central Excise Act, 1944. The Tribunal found that the appellants had made out a prima facie case and permitted time to make the duty deposit, while waiving the penalty amount on compliance with the pre-deposit condition. The appeals were then remanded to the Commissioner (Appeals) for a de novo decision on merits.</description>
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      <title>2000 (7) TMI 429 - CEGAT, CHENNAI</title>
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      <description>A prima facie case and claimed financial hardship were considered in a request for waiver of pre-deposit under Section 35F of the Central Excise Act, 1944. The Tribunal found that the appellants had made out a prima facie case and permitted time to make the duty deposit, while waiving the penalty amount on compliance with the pre-deposit condition. The appeals were then remanded to the Commissioner (Appeals) for a de novo decision on merits.</description>
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