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    <title>2001 (1) TMI 508 - CEGAT, KOLKATA</title>
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    <description>Unconditional stay and waiver of pre-deposit of penalties under the Central Excise Rules, 1944 were granted on a prima facie assessment that the authority below had not properly appreciated the facts. The record was considered sufficient to show that the ends of justice were met by dispensing with pre-deposit at that stage. The operative relief was therefore stay of the penalty demand and waiver of the pre-deposit requirement.</description>
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      <description>Unconditional stay and waiver of pre-deposit of penalties under the Central Excise Rules, 1944 were granted on a prima facie assessment that the authority below had not properly appreciated the facts. The record was considered sufficient to show that the ends of justice were met by dispensing with pre-deposit at that stage. The operative relief was therefore stay of the penalty demand and waiver of the pre-deposit requirement.</description>
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