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    <title>2003 (8) TMI 336 - CESTAT, NEW DELHI</title>
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    <description>Total waiver of pre-deposit was refused in a stay application where the applicants had already made substantial payment but failed to show a sufficient prima facie case for full relief. The Tribunal held that the larger bench ruling relied on was factually inapplicable because, after determination of annual capacity by the Commissioner, there was no change in the company&#039;s parameters. Partial waiver was granted instead, subject to further deposit as a condition for hearing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=107907</link>
      <description>Total waiver of pre-deposit was refused in a stay application where the applicants had already made substantial payment but failed to show a sufficient prima facie case for full relief. The Tribunal held that the larger bench ruling relied on was factually inapplicable because, after determination of annual capacity by the Commissioner, there was no change in the company&#039;s parameters. Partial waiver was granted instead, subject to further deposit as a condition for hearing the appeal.</description>
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