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    <title>2012 (7) TMI 142 - CESTAT, AHMEDABAD</title>
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    <description>The appellate tribunal allowed the stay petition seeking waiver of pre-deposit of duty, interest, and penalty. The appeal, initially dismissed on the ground of delay, was reconsidered due to a previous unconditional stay granted on a similar issue. The tribunal condoned the delay of 29 days, remanding the matter to the first appellate authority for review without expressing any views on the case&#039;s merits. The decision emphasized adherence to principles of natural justice in the reconsideration process.</description>
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      <description>The appellate tribunal allowed the stay petition seeking waiver of pre-deposit of duty, interest, and penalty. The appeal, initially dismissed on the ground of delay, was reconsidered due to a previous unconditional stay granted on a similar issue. The tribunal condoned the delay of 29 days, remanding the matter to the first appellate authority for review without expressing any views on the case&#039;s merits. The decision emphasized adherence to principles of natural justice in the reconsideration process.</description>
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