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    <title>2006 (3) TMI 521 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the stay applications unconditionally, granting waiver of pre-deposit of duty and penalty for the Applicants. The decision was based on the finding that the demand was solely supported by the partner&#039;s statement regarding the manufacturing quantity, which was deemed insufficient evidence of clandestine activities. The Tribunal concluded that the Applicants had a strong case for the waiver, leading to a favorable outcome for them.</description>
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