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    <title>2004 (9) TMI 479 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal granted the Applicants&#039; request for a waiver of pre-deposit of duty and penalty, staying the recovery process pending appeal. The decision was based on the lack of concrete evidence linking the Applicants to wrongdoing beyond November 2002 and the absence of fresh investigation for the present demand period. Emphasizing the importance of substantive evidence and investigation in confirming demands, the Tribunal highlighted the necessity for a strong legal basis before imposing financial obligations on parties. The case was adjourned for further arguments on 14th December 2004.</description>
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      <link>https://www.taxtmi.com/caselaws?id=114410</link>
      <description>The Tribunal granted the Applicants&#039; request for a waiver of pre-deposit of duty and penalty, staying the recovery process pending appeal. The decision was based on the lack of concrete evidence linking the Applicants to wrongdoing beyond November 2002 and the absence of fresh investigation for the present demand period. Emphasizing the importance of substantive evidence and investigation in confirming demands, the Tribunal highlighted the necessity for a strong legal basis before imposing financial obligations on parties. The case was adjourned for further arguments on 14th December 2004.</description>
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