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    <title>2011 (3) TMI 684 - CESTAT, NEW DELHI</title>
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    <description>In a stay application concerning duty on fatty acid arising during manufacture of vanaspati oil and ghee, the Tribunal held that a prima facie case for total waiver of pre-deposit was not established. It noted that an administrative communication could not override a quasi-judicial order, that fatty acid appeared excluded from the relevant chapter note, and that the product was prima facie a marketable by-product rather than mere waste. On that basis, full waiver at the stay stage was refused and only partial waiver of the demand was granted.</description>
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    <pubDate>Fri, 04 Mar 2011 00:00:00 +0530</pubDate>
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      <title>2011 (3) TMI 684 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=206976</link>
      <description>In a stay application concerning duty on fatty acid arising during manufacture of vanaspati oil and ghee, the Tribunal held that a prima facie case for total waiver of pre-deposit was not established. It noted that an administrative communication could not override a quasi-judicial order, that fatty acid appeared excluded from the relevant chapter note, and that the product was prima facie a marketable by-product rather than mere waste. On that basis, full waiver at the stay stage was refused and only partial waiver of the demand was granted.</description>
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      <pubDate>Fri, 04 Mar 2011 00:00:00 +0530</pubDate>
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