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    <title>2014 (8) TMI 366 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, remanding the case back to the first appellate authority for de-novo consideration without requiring any deposit from the appellant. The Tribunal found the pre-deposit amount unjustifiable compared to the duty demand, allowing the stay application and taking up the appeal for disposal based on the appellant&#039;s strong case on merits. The order-in-appeal was set aside, emphasizing that the Tribunal did not express an opinion on the case&#039;s merits, leaving it to the first appellate authority for a decision following natural justice principles.</description>
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      <description>The Tribunal allowed the appeal, remanding the case back to the first appellate authority for de-novo consideration without requiring any deposit from the appellant. The Tribunal found the pre-deposit amount unjustifiable compared to the duty demand, allowing the stay application and taking up the appeal for disposal based on the appellant&#039;s strong case on merits. The order-in-appeal was set aside, emphasizing that the Tribunal did not express an opinion on the case&#039;s merits, leaving it to the first appellate authority for a decision following natural justice principles.</description>
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