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    <title>2010 (5) TMI 724 - CESTAT NEW DELHI</title>
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    <description>The Tribunal waived the pre-deposit requirement of duty demand, interest, and penalty amounting to Rs. 41,46,413/- for the appellant due to a strong prima facie case. Despite allegations of improper return of materials, the Tribunal found that the appellant&#039;s actions did not affect the revenue neutrality of the case. The lack of substantial evidence against the appellant supported the decision to stay recovery until the appeals were resolved.</description>
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      <link>https://www.taxtmi.com/caselaws?id=153576</link>
      <description>The Tribunal waived the pre-deposit requirement of duty demand, interest, and penalty amounting to Rs. 41,46,413/- for the appellant due to a strong prima facie case. Despite allegations of improper return of materials, the Tribunal found that the appellant&#039;s actions did not affect the revenue neutrality of the case. The lack of substantial evidence against the appellant supported the decision to stay recovery until the appeals were resolved.</description>
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