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    <title>2000 (9) TMI 377 - CEGAT, NEW DELHI</title>
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    <description>Waiver of pre-deposit and stay of recovery were granted where the appellant had already made a substantial duty deposit and raised a strong prima facie challenge to the capacity-determination basis under the prescribed formula. The Tribunal indicated that annual capacity should, at least prima facie, be assessed by reference to the prescribed distance between pinions rather than the altered distance resulting from use of the wobbler. In these circumstances, sufficient grounds existed for interim protection pending appeal, and recovery was stayed during the pendency of the proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=94102</link>
      <description>Waiver of pre-deposit and stay of recovery were granted where the appellant had already made a substantial duty deposit and raised a strong prima facie challenge to the capacity-determination basis under the prescribed formula. The Tribunal indicated that annual capacity should, at least prima facie, be assessed by reference to the prescribed distance between pinions rather than the altered distance resulting from use of the wobbler. In these circumstances, sufficient grounds existed for interim protection pending appeal, and recovery was stayed during the pendency of the proceedings.</description>
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