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    <title>2000 (5) TMI 702 - CEGAT, MUMBAI</title>
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    <description>An appeal should not be rejected in a routine manner for failure to make full pre-deposit where a prima facie case for waiver is shown. The Tribunal noted that the duty dispute appeared to arise from clearance values said to be below the price declared under Rule 173C, and that the demand seemed confined to clearances where a declaration was required. On that basis, it found sufficient prima facie grounds to waive deposit beyond the amount already paid and held that the stay request had not been properly considered on merits. The dismissal for non-deposit was therefore set aside, and the appeal was directed to proceed without any further deposit.</description>
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    <pubDate>Fri, 05 May 2000 00:00:00 +0530</pubDate>
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      <title>2000 (5) TMI 702 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=98216</link>
      <description>An appeal should not be rejected in a routine manner for failure to make full pre-deposit where a prima facie case for waiver is shown. The Tribunal noted that the duty dispute appeared to arise from clearance values said to be below the price declared under Rule 173C, and that the demand seemed confined to clearances where a declaration was required. On that basis, it found sufficient prima facie grounds to waive deposit beyond the amount already paid and held that the stay request had not been properly considered on merits. The dismissal for non-deposit was therefore set aside, and the appeal was directed to proceed without any further deposit.</description>
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      <pubDate>Fri, 05 May 2000 00:00:00 +0530</pubDate>
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