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    <description>The Tribunal granted the appellant waiver of pre-deposit and stay of recovery for duty and penalty amounts in question, following the debatable nature of the issue and precedent set by the Surya Roshni case. The decision underscores the importance of considering precedents and the debatability of issues in tax matters, ensuring fairness and consistency in decision-making. The Tribunal&#039;s approach reflects a commitment to upholding justice and equity in tax disputes by balancing differing views and providing relief even when there is a prima facie view against the assessee.</description>
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