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    <title>2014 (2) TMI 1051 - CESTAT CHENNAI</title>
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    <description>Challenge to denial of exemption under Notification No. 23/2003-CE concerned alleged use of duty-free imported inputs in goods cleared into the Domestic Tariff Area contrary to the notification conditions. At the prima facie stage, the condition under Sl. No. 3A was not satisfactorily disputed, while limitation and quantification were treated as issues for detailed hearing. On the material then available, complete waiver of pre-deposit was not justified. Partial pre-deposit was directed as a condition for stay of recovery during pendency of the appeal.</description>
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      <description>Challenge to denial of exemption under Notification No. 23/2003-CE concerned alleged use of duty-free imported inputs in goods cleared into the Domestic Tariff Area contrary to the notification conditions. At the prima facie stage, the condition under Sl. No. 3A was not satisfactorily disputed, while limitation and quantification were treated as issues for detailed hearing. On the material then available, complete waiver of pre-deposit was not justified. Partial pre-deposit was directed as a condition for stay of recovery during pendency of the appeal.</description>
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