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    <title>2014 (1) TMI 463 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the waiver of pre-deposit for M/s. Rohan Automotive Equipment Pvt. Ltd., allowing the stay of recovery until the disposal of appeals based on the deposited amounts and contestation of the issues on merits. The decision emphasized the significance of assessing the appellant&#039;s financial compliance and the merit of the case in deciding the necessity of pre-deposit waivers in tax matters. The specific details regarding the waiver of pre-deposit for Shri Upendrabhai C. Shah were not provided, but similar principles were expected to apply, potentially leading to a waiver of pre-deposit for the penalty amount, subject to contestation on merits.</description>
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