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    <title>2000 (9) TMI 443 - CEGAT, CALCUTTA</title>
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    <description>The judge granted a complete waiver of the pre-deposit condition for Central Excise duty and penalty to the appellants. This decision was based on the lack of positive evidence against the appellants regarding clandestine manufacture and clearance of pan masala, as well as their financial instability. The judge noted the absence of proof for clandestine manufacturing and ordered no recovery by the Revenue during the appeal&#039;s pendency.</description>
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      <link>https://www.taxtmi.com/caselaws?id=94903</link>
      <description>The judge granted a complete waiver of the pre-deposit condition for Central Excise duty and penalty to the appellants. This decision was based on the lack of positive evidence against the appellants regarding clandestine manufacture and clearance of pan masala, as well as their financial instability. The judge noted the absence of proof for clandestine manufacturing and ordered no recovery by the Revenue during the appeal&#039;s pendency.</description>
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