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    <title>2005 (12) TMI 405 - CESTAT, CHENNAI</title>
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    <description>Clearances of castings to job workers were treated as falling under Rule 57F(3), and the assessee produced declarations filed under that provision for the relevant period. The demand was based on the premise that Rule 56B procedure had not been followed, but the record indicated that the disputed removals were not under Rule 56B. On that basis, the Tribunal found that the assessee had established a strong prima facie case for waiver of pre-deposit and stay of recovery of the duty demand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117348</link>
      <description>Clearances of castings to job workers were treated as falling under Rule 57F(3), and the assessee produced declarations filed under that provision for the relevant period. The demand was based on the premise that Rule 56B procedure had not been followed, but the record indicated that the disputed removals were not under Rule 56B. On that basis, the Tribunal found that the assessee had established a strong prima facie case for waiver of pre-deposit and stay of recovery of the duty demand.</description>
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