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    <title>2008 (8) TMI 611 - CESTAT, KOLKATA</title>
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    <description>Dismissal of an appeal for want of Committee on Disputes clearance was recalled after the Committee later permitted the appellant to proceed, so the earlier order ceased to have a basis and the appeal with the stay petition was restored. On interim relief, the tribunal recorded a prima facie view that the dispute did not involve stock-taking loss and therefore did not attract Rule 223A of the Central Excise Rules, 1944. On that footing, the tribunal waived the pre-deposit requirement pending disposal of the appeal and directed the matter to remain pending for early hearing.</description>
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      <description>Dismissal of an appeal for want of Committee on Disputes clearance was recalled after the Committee later permitted the appellant to proceed, so the earlier order ceased to have a basis and the appeal with the stay petition was restored. On interim relief, the tribunal recorded a prima facie view that the dispute did not involve stock-taking loss and therefore did not attract Rule 223A of the Central Excise Rules, 1944. On that footing, the tribunal waived the pre-deposit requirement pending disposal of the appeal and directed the matter to remain pending for early hearing.</description>
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