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    <title>2000 (12) TMI 415 - CEGAT, NEW DELHI</title>
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    <description>Waiver of pre-deposit and stay of recovery were granted in an excise appeal where the inputs had been received under duty-paying documents. Credit was denied only because the depot had not filed the duplicate transporter copy accompanying receipt of the goods. Relying on an earlier Tribunal decision on a similar issue, the Tribunal found a strong prima facie case in favour of the applicants and waived the entire pre-deposit. Recovery of the disputed amount was stayed until disposal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=95354</link>
      <description>Waiver of pre-deposit and stay of recovery were granted in an excise appeal where the inputs had been received under duty-paying documents. Credit was denied only because the depot had not filed the duplicate transporter copy accompanying receipt of the goods. Relying on an earlier Tribunal decision on a similar issue, the Tribunal found a strong prima facie case in favour of the applicants and waived the entire pre-deposit. Recovery of the disputed amount was stayed until disposal of the appeal.</description>
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