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    <title>2001 (9) TMI 403 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal directed the appellants to make specific pre-deposits towards duty and penalties within a specified timeframe, balancing the equities by requiring partial pre-deposit while staying the recovery pending appeal disposal. The appellants&#039; requests for a complete waiver due to financial hardship resulting from a fire incident were rejected, considering their fraudulent activities and the significant revenue involved. The Tribunal upheld the Commissioner&#039;s findings on duty demand, penalties, and stock discrepancies, emphasizing the importance of legal procedures and addressing fraudulent activities in matters of duty demands and penalties.</description>
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    <pubDate>Thu, 20 Sep 2001 00:00:00 +0530</pubDate>
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      <title>2001 (9) TMI 403 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=97342</link>
      <description>The Tribunal directed the appellants to make specific pre-deposits towards duty and penalties within a specified timeframe, balancing the equities by requiring partial pre-deposit while staying the recovery pending appeal disposal. The appellants&#039; requests for a complete waiver due to financial hardship resulting from a fire incident were rejected, considering their fraudulent activities and the significant revenue involved. The Tribunal upheld the Commissioner&#039;s findings on duty demand, penalties, and stock discrepancies, emphasizing the importance of legal procedures and addressing fraudulent activities in matters of duty demands and penalties.</description>
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      <pubDate>Thu, 20 Sep 2001 00:00:00 +0530</pubDate>
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