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    <title>2004 (9) TMI 554 - CESTAT, KOLKATA</title>
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    <description>A Board circular governing excesses and shortages of iron and steel products was relied on to seek adjustment of a disputed shortage against excess stock. On that basis, the Tribunal treated the matter as suitable for interim relief pending final hearing and dispensed with immediate enforcement of the duty and penalties imposed. The operative effect was that recovery was stayed in favour of the appellant, and the connected stay petitions were disposed of accordingly.</description>
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      <title>2004 (9) TMI 554 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=115737</link>
      <description>A Board circular governing excesses and shortages of iron and steel products was relied on to seek adjustment of a disputed shortage against excess stock. On that basis, the Tribunal treated the matter as suitable for interim relief pending final hearing and dispensed with immediate enforcement of the duty and penalties imposed. The operative effect was that recovery was stayed in favour of the appellant, and the connected stay petitions were disposed of accordingly.</description>
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