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    <title>2006 (2) TMI 456 - CESTAT, BANGALORE</title>
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    <description>Conditional interim relief may be granted where the appellant raises substantial prima facie objections and shows financial hardship. The Tribunal noted that the demands had been clubbed for duty purposes and then bifurcated unit-wise, creating a prima facie inconsistency in the basis of adjudication. It also considered arguable objections on classification, limitation, SSI exemption, and the quantum of demand, together with evidence of severe hardship. On that basis, the Tribunal waived the balance pre-deposit and stayed recovery, subject to a specified deposit, failing which the appeals could be dismissed.</description>
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      <title>2006 (2) TMI 456 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=117933</link>
      <description>Conditional interim relief may be granted where the appellant raises substantial prima facie objections and shows financial hardship. The Tribunal noted that the demands had been clubbed for duty purposes and then bifurcated unit-wise, creating a prima facie inconsistency in the basis of adjudication. It also considered arguable objections on classification, limitation, SSI exemption, and the quantum of demand, together with evidence of severe hardship. On that basis, the Tribunal waived the balance pre-deposit and stayed recovery, subject to a specified deposit, failing which the appeals could be dismissed.</description>
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