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    <title>2006 (1) TMI 304 - CESTAT, MUMBAI</title>
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    <description>The Tribunal granted a stay on the operation of the impugned order in an application under Section 35F of the Central Excise Act, 1944. The appellants, seeking waiver of pre-deposit amount and stay of recovery, had paid excess excise duty due to a miscalculation. Despite the confirmation of demand by the Deputy Commissioner and Commissioner (Appeals), the Tribunal acknowledged the appellants&#039; reliance on legal precedents and established legal principles, leading to a prima facie case in their favor. The stay was allowed, providing temporary relief pending the final resolution of the appeal.</description>
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    <pubDate>Thu, 12 Jan 2006 00:00:00 +0530</pubDate>
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      <title>2006 (1) TMI 304 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=116934</link>
      <description>The Tribunal granted a stay on the operation of the impugned order in an application under Section 35F of the Central Excise Act, 1944. The appellants, seeking waiver of pre-deposit amount and stay of recovery, had paid excess excise duty due to a miscalculation. Despite the confirmation of demand by the Deputy Commissioner and Commissioner (Appeals), the Tribunal acknowledged the appellants&#039; reliance on legal precedents and established legal principles, leading to a prima facie case in their favor. The stay was allowed, providing temporary relief pending the final resolution of the appeal.</description>
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      <pubDate>Thu, 12 Jan 2006 00:00:00 +0530</pubDate>
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