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    <title>2008 (12) TMI 474 - CESTAT, BANGALORE</title>
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    <description>The Tribunal waived the pre-deposit condition for capital goods and raw materials due to the appellant&#039;s financial hardship, including significant losses and business closure. Despite revenue implications, the recovery was stayed until appeal disposal, considering the company&#039;s non-operational status and external bans affecting its activities. The Tribunal emphasized the need to balance revenue interests with individual circumstances, highlighting the importance of sensitivity in assessing cases to ensure fairness and justice.</description>
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