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    <title>2004 (4) TMI 451 - CESTAT, BANGALORE</title>
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    <description>Complete waiver of pre-deposit was refused in the appeal against duty demands, penalties and personal penalty because the appellants did not establish a prima facie case; the Tribunal noted allegations of clandestine production and removal without duty payment. Financial hardship and bank takeover of assets were held insufficient, by themselves, to justify full waiver of the disputed duty and penalties. The Tribunal therefore directed partial pre-deposit and stayed recovery of the balance subject to compliance.</description>
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      <title>2004 (4) TMI 451 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=113019</link>
      <description>Complete waiver of pre-deposit was refused in the appeal against duty demands, penalties and personal penalty because the appellants did not establish a prima facie case; the Tribunal noted allegations of clandestine production and removal without duty payment. Financial hardship and bank takeover of assets were held insufficient, by themselves, to justify full waiver of the disputed duty and penalties. The Tribunal therefore directed partial pre-deposit and stayed recovery of the balance subject to compliance.</description>
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      <pubDate>Wed, 28 Apr 2004 00:00:00 +0530</pubDate>
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