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    <title>2009 (9) TMI 846 - CESTAT MUMBAI</title>
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    <description>Exemption under Notification No. 30/04-C.E. was treated as applicable to polyester tops manufactured from duty-paid tow, as the High Court had already interpreted the relevant serial entry in the assessee&#039;s favour and no stay of that judgment was shown. On that basis, the later amendment inserting a new entry was not regarded as affecting interim relief. Waiver of pre-deposit and stay of recovery were therefore granted in respect of duty, penalties and fine.</description>
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      <link>https://www.taxtmi.com/caselaws?id=153769</link>
      <description>Exemption under Notification No. 30/04-C.E. was treated as applicable to polyester tops manufactured from duty-paid tow, as the High Court had already interpreted the relevant serial entry in the assessee&#039;s favour and no stay of that judgment was shown. On that basis, the later amendment inserting a new entry was not regarded as affecting interim relief. Waiver of pre-deposit and stay of recovery were therefore granted in respect of duty, penalties and fine.</description>
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