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    <title>2004 (4) TMI 437 - CESTAT, CHENNAI</title>
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    <description>A strong prima facie case for waiver of pre-deposit arose where the applicants relied on an undisputed clarificatory order stating that the conditions of the exemption notifications had been complied with for duty-free import of raw materials under the DEEC Scheme, including discharge of export obligation. On that basis, the tribunal dispensed with pre-deposit and stayed recovery of duty and penalty pending final disposal of the appeal.</description>
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