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    <title>2009 (3) TMI 776 - CESTAT, CHENNAI</title>
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    <description>Waiver of pre-deposit was granted and recovery stayed in respect of duty demands, interest and penalties arising from denial of exemption notifications. One demand disclosed a strong prima facie case because an earlier stay order had been passed in an identical matter. The other demand was also treated as prima facie unsustainable, since clearance had been made on the certificate required by the notification, which negatived a prima facie allegation of suppression or misdeclaration with intent to evade duty. The appeal was allowed to proceed without pre-deposit pending final determination.</description>
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      <title>2009 (3) TMI 776 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=126099</link>
      <description>Waiver of pre-deposit was granted and recovery stayed in respect of duty demands, interest and penalties arising from denial of exemption notifications. One demand disclosed a strong prima facie case because an earlier stay order had been passed in an identical matter. The other demand was also treated as prima facie unsustainable, since clearance had been made on the certificate required by the notification, which negatived a prima facie allegation of suppression or misdeclaration with intent to evade duty. The appeal was allowed to proceed without pre-deposit pending final determination.</description>
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