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    <title>2013 (11) TMI 1078 - CESTAT AHMEDABAD</title>
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    <description>Complete waiver of pre-deposit was refused because the exemption notification for job-work clearances required a declaration by the principal supplier, and that declaration had admittedly not been filed; the appellant therefore failed to show a strong prima facie case that the omission was merely procedural. The limitation plea was not ant at this stage because it involved mixed questions of law and fact requiring fuller examination at final hearing. Partial relief was granted by directing a pre-deposit and staying recovery of the balance pending disposal of the appeal, subject to compliance.</description>
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      <description>Complete waiver of pre-deposit was refused because the exemption notification for job-work clearances required a declaration by the principal supplier, and that declaration had admittedly not been filed; the appellant therefore failed to show a strong prima facie case that the omission was merely procedural. The limitation plea was not ant at this stage because it involved mixed questions of law and fact requiring fuller examination at final hearing. Partial relief was granted by directing a pre-deposit and staying recovery of the balance pending disposal of the appeal, subject to compliance.</description>
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