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    <title>2007 (5) TMI 455 - CESTAT, KOLKATA</title>
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    <description>The Tribunal determined that the appellant&#039;s arrangement was a buy-back, not job work, and the Supreme Court decision on job work did not directly apply. The pre-deposit requirement was upheld as the appellants failed to show financial hardship. The Tribunal rejected the stay petitions, directing the appellants to pre-deposit the duty amount within four weeks. Compliance was required by a specified date, and the stay petitions were disposed of accordingly.</description>
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      <description>The Tribunal determined that the appellant&#039;s arrangement was a buy-back, not job work, and the Supreme Court decision on job work did not directly apply. The pre-deposit requirement was upheld as the appellants failed to show financial hardship. The Tribunal rejected the stay petitions, directing the appellants to pre-deposit the duty amount within four weeks. Compliance was required by a specified date, and the stay petitions were disposed of accordingly.</description>
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