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    <title>2008 (7) TMI 718 - CESTAT, CHENNAI</title>
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    <description>Waiver of pre-deposit and stay of recovery were granted on a prima facie view where the demand arose from clearance of Isopropyl Alcohol (weak) and inclusion of drum cost in assessable value. The Tribunal noted that the differential duty was for a limited period, the product had been cleared on payment of duty, and there was no prima facie material to reject the contention that Isopropyl Alcohol (weak) was not excisable. On that basis, recovery of the duty and penalty amounts was stayed.</description>
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      <description>Waiver of pre-deposit and stay of recovery were granted on a prima facie view where the demand arose from clearance of Isopropyl Alcohol (weak) and inclusion of drum cost in assessable value. The Tribunal noted that the differential duty was for a limited period, the product had been cleared on payment of duty, and there was no prima facie material to reject the contention that Isopropyl Alcohol (weak) was not excisable. On that basis, recovery of the duty and penalty amounts was stayed.</description>
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