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    <title>2015 (2) TMI 1020 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the applicant, waiving the pre-deposit of duty, interest, and penalty until the appeal&#039;s disposal. The Tribunal found that the processed fabrics did not change identity, and the LDPE/HDPE process occurred at the principal company&#039;s premises. The stay application was allowed, overturning the Commissioner (Appeals) decision and supporting the applicant&#039;s contention that they followed the procedure under Rule 96D.</description>
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      <description>The Tribunal ruled in favor of the applicant, waiving the pre-deposit of duty, interest, and penalty until the appeal&#039;s disposal. The Tribunal found that the processed fabrics did not change identity, and the LDPE/HDPE process occurred at the principal company&#039;s premises. The stay application was allowed, overturning the Commissioner (Appeals) decision and supporting the applicant&#039;s contention that they followed the procedure under Rule 96D.</description>
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