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    <title>2013 (10) TMI 805 - CESTAT CHENNAI</title>
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    <description>Jurisdiction objections against a demand were not accepted at the stay stage on a prima facie review, and the limitation plea was also held unsuitable for determination at that stage because the alleged non-declaration was detected by audit. On the request for interim protection, the tribunal granted only conditional relief: one matter involved an EPCG licence and part-payment of differential duty, while the other lacked production of the licence, so complete waiver was declined. Pre-deposit was required to the extent directed, with waiver of the balance and stay of recovery on compliance, leaving the merits open for final adjudication.</description>
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    <pubDate>Wed, 08 May 2013 00:00:00 +0530</pubDate>
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      <title>2013 (10) TMI 805 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=238350</link>
      <description>Jurisdiction objections against a demand were not accepted at the stay stage on a prima facie review, and the limitation plea was also held unsuitable for determination at that stage because the alleged non-declaration was detected by audit. On the request for interim protection, the tribunal granted only conditional relief: one matter involved an EPCG licence and part-payment of differential duty, while the other lacked production of the licence, so complete waiver was declined. Pre-deposit was required to the extent directed, with waiver of the balance and stay of recovery on compliance, leaving the merits open for final adjudication.</description>
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