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    <title>2004 (2) TMI 566 - CESTAT, BANGALORE</title>
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    <description>The Tribunal granted the stay application, waiving the pre-deposit of duty and staying the recovery proceedings, based on a prima facie case found in favor of the party seeking the stay. The Tribunal considered arguments regarding the time-barred demand and the issue of valid service of the Show Cause-cum-Demand Notice, ultimately concluding that the stay application should be allowed unconditionally. The decision was influenced by legal precedents, including a Supreme Court case, supporting the arguments presented by the Appellants&#039; Counsel.</description>
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      <link>https://www.taxtmi.com/caselaws?id=112898</link>
      <description>The Tribunal granted the stay application, waiving the pre-deposit of duty and staying the recovery proceedings, based on a prima facie case found in favor of the party seeking the stay. The Tribunal considered arguments regarding the time-barred demand and the issue of valid service of the Show Cause-cum-Demand Notice, ultimately concluding that the stay application should be allowed unconditionally. The decision was influenced by legal precedents, including a Supreme Court case, supporting the arguments presented by the Appellants&#039; Counsel.</description>
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