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    <title>2004 (2) TMI 573 - CESTAT, MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s stay application in an appeal related to the issuance of a CT-3 certificate to an EOU. The Tribunal upheld the order for immediate issuance of the certificate, emphasizing that the EOU had valid registration certificates and that depriving them of legitimate business without sufficient justification was unwarranted. The Tribunal found no strong grounds to grant a stay, highlighting that any potential misuse could be addressed separately by the Department in the future.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s stay application in an appeal related to the issuance of a CT-3 certificate to an EOU. The Tribunal upheld the order for immediate issuance of the certificate, emphasizing that the EOU had valid registration certificates and that depriving them of legitimate business without sufficient justification was unwarranted. The Tribunal found no strong grounds to grant a stay, highlighting that any potential misuse could be addressed separately by the Department in the future.</description>
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