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    <title>2013 (11) TMI 585 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT BANGALORE found in favor of the appellant, ruling that they had established a prima facie case on merits. Consequently, the tribunal granted a waiver of pre-deposit and a stay against the recovery of duty, penalties, and interest during the appeal process. The decision aimed to ensure fairness and procedural correctness in the ongoing legal proceedings, emphasizing the need for a detailed examination of the agreement, transaction nature, and relevant valuation rules during the final hearing.</description>
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      <description>The Appellate Tribunal CESTAT BANGALORE found in favor of the appellant, ruling that they had established a prima facie case on merits. Consequently, the tribunal granted a waiver of pre-deposit and a stay against the recovery of duty, penalties, and interest during the appeal process. The decision aimed to ensure fairness and procedural correctness in the ongoing legal proceedings, emphasizing the need for a detailed examination of the agreement, transaction nature, and relevant valuation rules during the final hearing.</description>
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