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    <title>2013 (11) TMI 239 - CESTAT AHMEDABAD</title>
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    <description>Conditional stay relief was considered in a dispute over duty, interest and penalty arising from alleged ineligibility under Notification No. 10/97-CE. Supplies to research and educational institutions appeared prima facie to fall within the notification, while supplies to certain other entities raised a debatable issue on applicability. Because the factual position was mixed, complete waiver of pre-deposit was not justified. Reduced pre-deposit was directed instead, and recovery of the balance demand was stayed on compliance, giving the appellant only limited interim protection pending the appeal.</description>
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      <description>Conditional stay relief was considered in a dispute over duty, interest and penalty arising from alleged ineligibility under Notification No. 10/97-CE. Supplies to research and educational institutions appeared prima facie to fall within the notification, while supplies to certain other entities raised a debatable issue on applicability. Because the factual position was mixed, complete waiver of pre-deposit was not justified. Reduced pre-deposit was directed instead, and recovery of the balance demand was stayed on compliance, giving the appellant only limited interim protection pending the appeal.</description>
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