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    <title>2006 (3) TMI 517 - CESTAT, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=118167</link>
    <description>The Tribunal allowed the appellant&#039;s stay petition unconditionally, dispensing with the pre-deposit condition of duty amount and penalty. It agreed with the appellant&#039;s arguments on the classification of waste and scrap of paper and plastic. The Tribunal also considered the issue of marketability of the goods, emphasizing that mere sale does not establish marketability. Regarding the time-barred demand, the Tribunal prima facie agreed with the appellant, leading to the unconditional allowance of the stay petition. The judgment addressed these key issues, reflecting a thorough consideration of legal and factual arguments presented.</description>
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    <pubDate>Tue, 21 Mar 2006 00:00:00 +0530</pubDate>
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      <title>2006 (3) TMI 517 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=118167</link>
      <description>The Tribunal allowed the appellant&#039;s stay petition unconditionally, dispensing with the pre-deposit condition of duty amount and penalty. It agreed with the appellant&#039;s arguments on the classification of waste and scrap of paper and plastic. The Tribunal also considered the issue of marketability of the goods, emphasizing that mere sale does not establish marketability. Regarding the time-barred demand, the Tribunal prima facie agreed with the appellant, leading to the unconditional allowance of the stay petition. The judgment addressed these key issues, reflecting a thorough consideration of legal and factual arguments presented.</description>
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      <pubDate>Tue, 21 Mar 2006 00:00:00 +0530</pubDate>
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