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    <title>2012 (1) TMI 132 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dispensed with the pre-deposit condition for the balance amount of duty and penalties confirmed against the appellants, staying their recovery during the appeal&#039;s pendency. The judgment emphasized the importance of substantial evidence and proper investigation in establishing liability, granting relief to the appellants due to the lack of direct evidence linking the goods to their factory and the significant amount already deposited by them.</description>
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      <description>The Tribunal dispensed with the pre-deposit condition for the balance amount of duty and penalties confirmed against the appellants, staying their recovery during the appeal&#039;s pendency. The judgment emphasized the importance of substantial evidence and proper investigation in establishing liability, granting relief to the appellants due to the lack of direct evidence linking the goods to their factory and the significant amount already deposited by them.</description>
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