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    <title>2009 (7) TMI 952 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the stay application regarding the duty amount but partially allowed it by waiving interest and penalty amounts. The appellants were instructed to deposit the duty amount within 12 weeks and report compliance by a specified date. The Tribunal found no prima facie case for granting a stay, as the goods in question were used in structural fabrication, not directly in manufacturing the final product. The extended period of limitation was deemed applicable due to the appellants&#039; failure to disclose relevant facts voluntarily.</description>
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      <description>The Tribunal dismissed the stay application regarding the duty amount but partially allowed it by waiving interest and penalty amounts. The appellants were instructed to deposit the duty amount within 12 weeks and report compliance by a specified date. The Tribunal found no prima facie case for granting a stay, as the goods in question were used in structural fabrication, not directly in manufacturing the final product. The extended period of limitation was deemed applicable due to the appellants&#039; failure to disclose relevant facts voluntarily.</description>
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