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    <title>2002 (4) TMI 670 - CEGAT, MUMBAI</title>
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    <description>At the pre-deposit stage, the Tribunal found a strong prima facie case and granted waiver of duty pre-deposit with stay of recovery pending appeal. The assessee also challenged the impugned appellate order on the ground that it relied on a basis not raised in the show cause notice or the adjudication order, but the order did not finally decide that objection. The document therefore records interlocutory relief on the strength of prima facie merits, while leaving the substantive validity of the appellate reasoning open for determination in the appeal.</description>
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    <pubDate>Tue, 09 Apr 2002 00:00:00 +0530</pubDate>
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      <title>2002 (4) TMI 670 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=104820</link>
      <description>At the pre-deposit stage, the Tribunal found a strong prima facie case and granted waiver of duty pre-deposit with stay of recovery pending appeal. The assessee also challenged the impugned appellate order on the ground that it relied on a basis not raised in the show cause notice or the adjudication order, but the order did not finally decide that objection. The document therefore records interlocutory relief on the strength of prima facie merits, while leaving the substantive validity of the appellate reasoning open for determination in the appeal.</description>
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      <pubDate>Tue, 09 Apr 2002 00:00:00 +0530</pubDate>
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