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    <title>2000 (4) TMI 571 - CEGAT, MUMBAI</title>
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    <description>In a stock transfer valuation dispute, the Tribunal recorded that the appellants relied on prior decisions supporting adoption of the discounted price for depot transfers and also raised a limitation objection based on periodic filing of invoices and finalisation of RT-12 assessments. On that basis, it found a strong prima facie case in favour of the appellants for interim relief. Unconditional waiver of pre-deposit of duty and penalty was granted, and recovery of duty and penalty was stayed during the pendency of the proceedings.</description>
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      <description>In a stock transfer valuation dispute, the Tribunal recorded that the appellants relied on prior decisions supporting adoption of the discounted price for depot transfers and also raised a limitation objection based on periodic filing of invoices and finalisation of RT-12 assessments. On that basis, it found a strong prima facie case in favour of the appellants for interim relief. Unconditional waiver of pre-deposit of duty and penalty was granted, and recovery of duty and penalty was stayed during the pendency of the proceedings.</description>
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