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    <title>2004 (10) TMI 4 - CESTAT (MUMBAI)</title>
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    <description>In applications for waiver of pre-deposit, CESTAT may grant only partial relief where a prima facie case suggests possible duplication or an overstated demand, but the record does not support a definite finding that liability is limited to the amount claimed by the applicant. In such circumstances, the Tribunal may fix a limited pre-deposit as a condition for hearing the appeal and direct stay of recovery on compliance, with the remaining demand and penalties kept in abeyance pending disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=195</link>
      <description>In applications for waiver of pre-deposit, CESTAT may grant only partial relief where a prima facie case suggests possible duplication or an overstated demand, but the record does not support a definite finding that liability is limited to the amount claimed by the applicant. In such circumstances, the Tribunal may fix a limited pre-deposit as a condition for hearing the appeal and direct stay of recovery on compliance, with the remaining demand and penalties kept in abeyance pending disposal.</description>
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      <pubDate>Wed, 20 Oct 2004 00:00:00 +0530</pubDate>
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