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    <title>2004 (11) TMI 475 - CESTAT, NEW DELHI</title>
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    <description>Modvat credit taken on a bill of entry without the signatures of a competent Customs Authority was treated as prima facie unsupported, so interim relief was not justified on the merits of that document. The Tribunal granted conditional waiver of the balance pre-deposit on deposit of a specified amount and stayed recovery pending disposal of the appeal. Non-compliance was stated to attract dismissal under Section 35-F of the Central Excise Act, 1944.</description>
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      <description>Modvat credit taken on a bill of entry without the signatures of a competent Customs Authority was treated as prima facie unsupported, so interim relief was not justified on the merits of that document. The Tribunal granted conditional waiver of the balance pre-deposit on deposit of a specified amount and stayed recovery pending disposal of the appeal. Non-compliance was stated to attract dismissal under Section 35-F of the Central Excise Act, 1944.</description>
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