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    <title>2005 (11) TMI 300 - CESTAT, MUMBAI</title>
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    <description>At the pre-deposit stage, the Tribunal found no prima facie basis for complete waiver in a demand under section 11D, because the available material required fuller factual examination before final determination. The plea that section 35F did not apply to such a demand was rejected at that interim stage. The Tribunal also treated the service charges collected after entry into the Compounded Levy Scheme as potentially representing duty collected from customers and not deposited with the Government, so the amount could not be shown to fall outside section 11D. Partial interim relief was granted subject to substantial pre-deposit.</description>
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    <pubDate>Fri, 18 Nov 2005 00:00:00 +0530</pubDate>
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      <title>2005 (11) TMI 300 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=116837</link>
      <description>At the pre-deposit stage, the Tribunal found no prima facie basis for complete waiver in a demand under section 11D, because the available material required fuller factual examination before final determination. The plea that section 35F did not apply to such a demand was rejected at that interim stage. The Tribunal also treated the service charges collected after entry into the Compounded Levy Scheme as potentially representing duty collected from customers and not deposited with the Government, so the amount could not be shown to fall outside section 11D. Partial interim relief was granted subject to substantial pre-deposit.</description>
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      <pubDate>Fri, 18 Nov 2005 00:00:00 +0530</pubDate>
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