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    <title>2009 (6) TMI 798 - CESTAT, MUMBAI</title>
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    <description>The Tribunal held that duty short paid could not be adjusted against a non-existent refund claim, making the applicants liable to pay the duty short paid. The Tribunal directed the applicants to pre-deposit the demanded amount within a specified period, failing which their appeal would be dismissed without further notice. Compliance with the pre-deposit requirement was mandated, with the penalty pre-deposit being dispensed with upon timely payment, under the threat of appeal dismissal for non-compliance.</description>
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      <description>The Tribunal held that duty short paid could not be adjusted against a non-existent refund claim, making the applicants liable to pay the duty short paid. The Tribunal directed the applicants to pre-deposit the demanded amount within a specified period, failing which their appeal would be dismissed without further notice. Compliance with the pre-deposit requirement was mandated, with the penalty pre-deposit being dispensed with upon timely payment, under the threat of appeal dismissal for non-compliance.</description>
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