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    <title>2001 (2) TMI 449 - CEGAT, MUMBAI</title>
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    <description>At the interim stage, the Tribunal held that the assessee had made out a prima facie case for waiver of pre-deposit and stay of recovery where the benefit of Notification No. 108/95-C.E. was denied only because the prescribed certificate from the international agency had not been produced. It noted that an earlier decision had extended the same notification in comparable circumstances and, despite the department&#039;s insistence on strict compliance with the notification conditions, followed that view for purposes of interim relief. The assessee was therefore granted waiver of pre-deposit and stay of recovery.</description>
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    <pubDate>Fri, 02 Feb 2001 00:00:00 +0530</pubDate>
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      <title>2001 (2) TMI 449 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=95919</link>
      <description>At the interim stage, the Tribunal held that the assessee had made out a prima facie case for waiver of pre-deposit and stay of recovery where the benefit of Notification No. 108/95-C.E. was denied only because the prescribed certificate from the international agency had not been produced. It noted that an earlier decision had extended the same notification in comparable circumstances and, despite the department&#039;s insistence on strict compliance with the notification conditions, followed that view for purposes of interim relief. The assessee was therefore granted waiver of pre-deposit and stay of recovery.</description>
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      <pubDate>Fri, 02 Feb 2001 00:00:00 +0530</pubDate>
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