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    <title>2005 (3) TMI 511 - CESTAT, CHENNAI</title>
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    <description>Amendment to the exemption notification was read as extending relief to polished granite slabs cleared during the disputed interim period, including clearances made on payment of duty or otherwise for computing the aggregate value at nil rate of duty. On that reading, the appellant established a prima facie case that the amended notification covered the period 1-4-2002 to 26-4-2002, which supported interim protection against recovery. The practical effect was waiver of pre-deposit and stay of recovery during pendency of the appeal.</description>
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      <description>Amendment to the exemption notification was read as extending relief to polished granite slabs cleared during the disputed interim period, including clearances made on payment of duty or otherwise for computing the aggregate value at nil rate of duty. On that reading, the appellant established a prima facie case that the amended notification covered the period 1-4-2002 to 26-4-2002, which supported interim protection against recovery. The practical effect was waiver of pre-deposit and stay of recovery during pendency of the appeal.</description>
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