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    <title>2014 (1) TMI 373 - CESTAT AHMEDABAD</title>
    <link>https://www.taxtmi.com/caselaws?id=242149</link>
    <description>The Tribunal allowed the appellant&#039;s Stay Petition seeking waiver of pre-deposit of duty, interest, and penalty under Notification No.5/2006-CE. The appellant, facing duty liability, interest, and penalties for availing ineligible benefits, argued for exemption under Sr.No.25 of the notification. The Tribunal, citing legal precedents, found in favor of the appellant, granting a stay on recovery pending appeal. The decision was influenced by the principle that beneficial exemptions should be extended to the assessee, leading to the waiver of pre-deposit based on the appellant&#039;s entitlement to exemption under Sr.No.25 for clearing Silver bars.</description>
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    <pubDate>Tue, 09 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 373 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=242149</link>
      <description>The Tribunal allowed the appellant&#039;s Stay Petition seeking waiver of pre-deposit of duty, interest, and penalty under Notification No.5/2006-CE. The appellant, facing duty liability, interest, and penalties for availing ineligible benefits, argued for exemption under Sr.No.25 of the notification. The Tribunal, citing legal precedents, found in favor of the appellant, granting a stay on recovery pending appeal. The decision was influenced by the principle that beneficial exemptions should be extended to the assessee, leading to the waiver of pre-deposit based on the appellant&#039;s entitlement to exemption under Sr.No.25 for clearing Silver bars.</description>
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      <pubDate>Tue, 09 Apr 2013 00:00:00 +0530</pubDate>
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