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    <title>2012 (5) TMI 268 - CESTAT, CHENNAI</title>
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    <description>A prima facie case was found for waiver of pre-deposit and stay of recovery where duty was demanded on MS angles cleared under an exemption notification for supply against international competitive bidding. The department&#039;s objection rested on a condition that had already been deleted from Notification No. 21/02-Cus. by Notification No. 49/06-Cus., so the exemption claim under Notification No. 6/06-C.E. was not shown, at this stage, to be untenable. Relief was therefore granted pending the appeal, with recovery of the disputed amounts stayed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=213409</link>
      <description>A prima facie case was found for waiver of pre-deposit and stay of recovery where duty was demanded on MS angles cleared under an exemption notification for supply against international competitive bidding. The department&#039;s objection rested on a condition that had already been deleted from Notification No. 21/02-Cus. by Notification No. 49/06-Cus., so the exemption claim under Notification No. 6/06-C.E. was not shown, at this stage, to be untenable. Relief was therefore granted pending the appeal, with recovery of the disputed amounts stayed.</description>
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