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    <title>2008 (6) TMI 442 - CESTAT, NEW DELHI</title>
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    <description>Rule 16 of the Central Excise Rules, 2002 was prima facie treated as applicable only where goods were originally cleared from the factory on payment of duty. On that basis, re-imported goods that had been exported under bond without duty did not justify a complete waiver of pre-deposit. In the absence of demonstrated financial hardship and a strong case for full waiver, the Tribunal granted only partial stay relief subject to deposit of a specified amount, leaving the appeal to be decided on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=123981</link>
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