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    <title>2005 (10) TMI 348 - CESTAT, MUMBAI</title>
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    <description>Pre-deposit was waived in an appeal challenging denial of Cenvat credit reversal and duty demand arising from destruction of goods by fire. The Tribunal noted the objection that the remission claim had not been separately appealed and had attained finality, but treated the dispute as raising a substantial legal issue fit for hearing at the final stage. It therefore dispensed with pre-deposit and directed that the matter proceed to regular hearing without entering on the merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116745</link>
      <description>Pre-deposit was waived in an appeal challenging denial of Cenvat credit reversal and duty demand arising from destruction of goods by fire. The Tribunal noted the objection that the remission claim had not been separately appealed and had attained finality, but treated the dispute as raising a substantial legal issue fit for hearing at the final stage. It therefore dispensed with pre-deposit and directed that the matter proceed to regular hearing without entering on the merits.</description>
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