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    <title>2003 (10) TMI 352 - CESTAT, MUMBAI</title>
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    <description>A strong prima facie case supported waiver of pre-deposit of penalty and stay of recovery pending appeal. The classification declaration indicated the unit of assessment, and on that basis the product appeared to have been disclosed to the Department as being sold in unit containers. In view of this prima facie position, the questions of confiscation and the objection to a fresh penalty were left open for final hearing, while interim relief was granted by dispensing with the penalty pre-deposit and staying recovery.</description>
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