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    <title>2013 (10) TMI 399 - CESTAT NEW DELHI</title>
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    <description>The Tribunal directed the appellant to make a 50% pre-deposit of confirmed duty within 12 weeks, with the remaining duty and penalties contingent on this payment. Recovery was stayed during the appeal process, emphasizing compliance and financial accountability. The judgment addressed issues of exemption notification interpretation, hindrance to investigations, record discrepancies, duty evasion allegations, and financial hardship assessment for pre-deposit waiver, stressing the significance of evidence and legal procedure adherence in excise duty matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=237944</link>
      <description>The Tribunal directed the appellant to make a 50% pre-deposit of confirmed duty within 12 weeks, with the remaining duty and penalties contingent on this payment. Recovery was stayed during the appeal process, emphasizing compliance and financial accountability. The judgment addressed issues of exemption notification interpretation, hindrance to investigations, record discrepancies, duty evasion allegations, and financial hardship assessment for pre-deposit waiver, stressing the significance of evidence and legal procedure adherence in excise duty matters.</description>
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