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    <title>2006 (12) TMI 372 - CESTAT, BANGALORE</title>
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    <description>A prior final Tribunal order covering the same dispute was treated as giving rise to a prima facie res judicata objection against reopening the recovery demand. The Tribunal noted that the assessee had acted on the earlier order by taking and reversing credit, and on that basis found that immediate recovery proceedings were not sustainable at the interim stage. It accordingly granted waiver of pre-deposit and stayed recovery pending disposal of the appeal.</description>
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      <title>2006 (12) TMI 372 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=120753</link>
      <description>A prior final Tribunal order covering the same dispute was treated as giving rise to a prima facie res judicata objection against reopening the recovery demand. The Tribunal noted that the assessee had acted on the earlier order by taking and reversing credit, and on that basis found that immediate recovery proceedings were not sustainable at the interim stage. It accordingly granted waiver of pre-deposit and stayed recovery pending disposal of the appeal.</description>
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