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    <title>2004 (1) TMI 614 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=113808</link>
    <description>In a stay application, the Tribunal found no prima facie basis for complete waiver of pre-deposit because the appellants had not shown that the Commissioner&#039;s annual production capacity ination had been set aside. It also held that the limitation objection did not cover the entire demand, as the period from April 1998 to September 1998 fell within the six-month limit. Partial relief was therefore justified: the appellants were required to pre-deposit a reduced amount, while waiver and stay were granted for the balance duty and the entire penalty during the appeal.</description>
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    <pubDate>Tue, 27 Jan 2004 00:00:00 +0530</pubDate>
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      <title>2004 (1) TMI 614 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=113808</link>
      <description>In a stay application, the Tribunal found no prima facie basis for complete waiver of pre-deposit because the appellants had not shown that the Commissioner&#039;s annual production capacity ination had been set aside. It also held that the limitation objection did not cover the entire demand, as the period from April 1998 to September 1998 fell within the six-month limit. Partial relief was therefore justified: the appellants were required to pre-deposit a reduced amount, while waiver and stay were granted for the balance duty and the entire penalty during the appeal.</description>
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      <pubDate>Tue, 27 Jan 2004 00:00:00 +0530</pubDate>
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