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    <title>2012 (11) TMI 380 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that the applicants failed to establish a strong case for a total waiver of duty in a case involving duty evasion by clearing goods to a sister concern without paying required duty. The applicants were directed to deposit Rs.10,00,000/- within six weeks, with the remaining dues waived for the appeals&#039; hearing. The Tribunal set aside the Commissioner (Appeals)&#039;s order, emphasizing the need for a fair hearing and directing a reconsideration of the appeals upon the deposit. The judgment addressed duty evasion, mutuality of interest, compliance with statutory provisions, and determined the appropriate pre-deposit amount.</description>
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      <title>2012 (11) TMI 380 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=218365</link>
      <description>The Tribunal found that the applicants failed to establish a strong case for a total waiver of duty in a case involving duty evasion by clearing goods to a sister concern without paying required duty. The applicants were directed to deposit Rs.10,00,000/- within six weeks, with the remaining dues waived for the appeals&#039; hearing. The Tribunal set aside the Commissioner (Appeals)&#039;s order, emphasizing the need for a fair hearing and directing a reconsideration of the appeals upon the deposit. The judgment addressed duty evasion, mutuality of interest, compliance with statutory provisions, and determined the appropriate pre-deposit amount.</description>
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