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    <title>2014 (3) TMI 86 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found that the appellant did not have a strong prima facie case likely to result in full exoneration in a case involving mis-declaration of Stainless Steel Billets, under-valuation of the billets, and wrong availment of Modvat Credit. As a result, the Tribunal did not grant a total waiver of pre-deposit and directed the appellant to deposit Rs. 3 Crore within eight weeks to maintain the appeal, citing serious allegations of duty evasion and fraud necessitating the deposit to safeguard the Revenue&#039;s interests.</description>
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      <title>2014 (3) TMI 86 - CESTAT NEW DELHI</title>
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      <description>The Tribunal found that the appellant did not have a strong prima facie case likely to result in full exoneration in a case involving mis-declaration of Stainless Steel Billets, under-valuation of the billets, and wrong availment of Modvat Credit. As a result, the Tribunal did not grant a total waiver of pre-deposit and directed the appellant to deposit Rs. 3 Crore within eight weeks to maintain the appeal, citing serious allegations of duty evasion and fraud necessitating the deposit to safeguard the Revenue&#039;s interests.</description>
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