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    <title>2001 (1) TMI 484 - CEGAT, KOLKATA</title>
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    <description>Pre-deposit of duty and penalty was waived pending appeal where the assessee showed that weighment at an alternate weighbridge was necessitated because the approved weighbridge was not functioning, treating the deviation as a procedural infraction. The request was also supported by the fact that the allegation of clandestine removal was based on presumptions and that closure of the factory had caused financial hardship. On those considerations, recovery was stayed during the pendency of the appeal.</description>
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      <description>Pre-deposit of duty and penalty was waived pending appeal where the assessee showed that weighment at an alternate weighbridge was necessitated because the approved weighbridge was not functioning, treating the deviation as a procedural infraction. The request was also supported by the fact that the allegation of clandestine removal was based on presumptions and that closure of the factory had caused financial hardship. On those considerations, recovery was stayed during the pendency of the appeal.</description>
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