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    <title>2005 (4) TMI 433 - CESTAT, MUMBAI</title>
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    <description>Waiver of pre-deposit was granted on a prima facie assessment, and recovery of duty and penalty was stayed pending the appeal. The Tribunal accepted that the appellant had shown sufficient grounds at the interim stage to justify dispensing with the pre-deposit requirement, so enforcement action was suspended until final disposal of the appeal.</description>
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