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    <title>2006 (3) TMI 460 - CESTAT, MUMBAI</title>
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    <description>In a job-work dispute involving man-made fabrics, the Tribunal treated Rule 57AC as materially identical to erstwhile Rule 57F(4) and noted that the procedure under Notification No. 214/86-C.E. followed the same framework. Although exemption under the notification had been denied on the ground that the goods were not covered by the specified final products, the Tribunal found that the appellant had established a prima facie case for interim protection. Unconditional stay was therefore granted in favour of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117803</link>
      <description>In a job-work dispute involving man-made fabrics, the Tribunal treated Rule 57AC as materially identical to erstwhile Rule 57F(4) and noted that the procedure under Notification No. 214/86-C.E. followed the same framework. Although exemption under the notification had been denied on the ground that the goods were not covered by the specified final products, the Tribunal found that the appellant had established a prima facie case for interim protection. Unconditional stay was therefore granted in favour of the appellant.</description>
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