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    <title>2004 (4) TMI 430 - CESTAT, NEW DELHI</title>
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    <description>Waiver of pre-deposit and stay of recovery was refused where the applicants failed to show that duty stated on invoices issued by compounded levy manufacturers had actually been discharged, weakening the claim to deemed credit under Notification No. 58/97-C.E. The record also did not establish financial hardship sufficient for discretionary interim relief. As a result, complete waiver was declined and a pre-deposit direction was imposed, with stay relief to follow only on compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=112985</link>
      <description>Waiver of pre-deposit and stay of recovery was refused where the applicants failed to show that duty stated on invoices issued by compounded levy manufacturers had actually been discharged, weakening the claim to deemed credit under Notification No. 58/97-C.E. The record also did not establish financial hardship sufficient for discretionary interim relief. As a result, complete waiver was declined and a pre-deposit direction was imposed, with stay relief to follow only on compliance.</description>
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