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    <title>2013 (12) TMI 1293 - CESTAT AHMEDABAD</title>
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    <description>Interim relief was considered in a dispute over reversal of a percentage of the value of baggasse and press mud cleared without duty, where credit had been availed on inputs used in sugar manufacture. The tribunal noted that the issues in the stay petitions were identical and that earlier decisions on similar facts had already favoured the assessee. On that basis, it found a prima facie case for protection, and waiver of pre-deposit was granted with recovery of the balance amount stayed pending disposal of the appeals.</description>
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      <description>Interim relief was considered in a dispute over reversal of a percentage of the value of baggasse and press mud cleared without duty, where credit had been availed on inputs used in sugar manufacture. The tribunal noted that the issues in the stay petitions were identical and that earlier decisions on similar facts had already favoured the assessee. On that basis, it found a prima facie case for protection, and waiver of pre-deposit was granted with recovery of the balance amount stayed pending disposal of the appeals.</description>
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