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    <title>2003 (5) TMI 441 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=109855</link>
    <description>Where remission of duty on sugar bags allegedly destroyed in fire remained undecided, the assessee could not delete the goods from the RG-1 register and therefore failed to establish a strong prima facie case for complete waiver of pre-deposit of central excise duty and penalty. The tribunal treated the pending remission proceedings and the applicant&#039;s financial position as relevant only for interim relief, not for full dispensation. Complete waiver was declined; partial waiver was granted on deposit of Rs. 5 lakhs, with the balance duty and entire penalty stayed pending disposal of the appeal.</description>
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    <pubDate>Mon, 12 May 2003 00:00:00 +0530</pubDate>
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      <title>2003 (5) TMI 441 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=109855</link>
      <description>Where remission of duty on sugar bags allegedly destroyed in fire remained undecided, the assessee could not delete the goods from the RG-1 register and therefore failed to establish a strong prima facie case for complete waiver of pre-deposit of central excise duty and penalty. The tribunal treated the pending remission proceedings and the applicant&#039;s financial position as relevant only for interim relief, not for full dispensation. Complete waiver was declined; partial waiver was granted on deposit of Rs. 5 lakhs, with the balance duty and entire penalty stayed pending disposal of the appeal.</description>
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      <pubDate>Mon, 12 May 2003 00:00:00 +0530</pubDate>
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