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    <title>2013 (11) TMI 1184 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI granted a waiver of pre-deposit and a stay on recovery for an applicant contesting the demand for manufacturing goods under Chapter heading 4820.10 of the Central Excise Tariff Act, 1944. The Tribunal found in favor of the applicant, considering the non-marketability of the printed items used internally, such as register forms and stationery. Reference to a previous Tribunal decision further supported the applicant&#039;s case, leading to the waiver of remaining dues. The Revenue&#039;s argument on the marketability of the items was countered by the Tribunal&#039;s analysis, resulting in a decision in favor of the applicant.</description>
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