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    <title>2013 (10) TMI 1041 - CESTAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=238586</link>
    <description>Where exemption entitlement and limitation depended on disputed facts about whether transformers were specially designed and whether duty was paid on some clearances while exemption was claimed on others, complete waiver of pre-deposit was found unwarranted at the interim stage. The tribunal noted that the appellant had not clearly established full disclosure to the department regarding the mixed pattern of duty-paid and exempt clearances, so the plea of limitation could not be accepted then. Interim relief was granted only in part: a substantial pre-deposit was ordered, the balance was waived, and recovery was stayed pending appeal.</description>
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    <pubDate>Tue, 30 Jul 2013 00:00:00 +0530</pubDate>
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      <title>2013 (10) TMI 1041 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=238586</link>
      <description>Where exemption entitlement and limitation depended on disputed facts about whether transformers were specially designed and whether duty was paid on some clearances while exemption was claimed on others, complete waiver of pre-deposit was found unwarranted at the interim stage. The tribunal noted that the appellant had not clearly established full disclosure to the department regarding the mixed pattern of duty-paid and exempt clearances, so the plea of limitation could not be accepted then. Interim relief was granted only in part: a substantial pre-deposit was ordered, the balance was waived, and recovery was stayed pending appeal.</description>
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      <pubDate>Tue, 30 Jul 2013 00:00:00 +0530</pubDate>
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