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    <title>2001 (2) TMI 353 - CEGAT, NEW DELHI</title>
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    <description>Waiver of pre-deposit and stay of recovery were sought against duty and penalty demands, but full relief was refused because the applicants had made admissions on duty liability, purchaser enquiries indicated receipt of goods, and no strong prima facie case for complete waiver was shown. The Tribunal also considered the applicants&#039; financial position, the size of the demand, and the failure to substantiate the claim of trading activity. Partial relief was granted by directing specified pre-deposits and staying recovery of the balance during pendency of the appeals, subject to compliance.</description>
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      <title>2001 (2) TMI 353 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95474</link>
      <description>Waiver of pre-deposit and stay of recovery were sought against duty and penalty demands, but full relief was refused because the applicants had made admissions on duty liability, purchaser enquiries indicated receipt of goods, and no strong prima facie case for complete waiver was shown. The Tribunal also considered the applicants&#039; financial position, the size of the demand, and the failure to substantiate the claim of trading activity. Partial relief was granted by directing specified pre-deposits and staying recovery of the balance during pendency of the appeals, subject to compliance.</description>
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