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    <title>2015 (9) TMI 686 - CESTAT MUMBAI</title>
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    <description>A stay application in a tax appeal was partly allowed where the Tribunal found that the issue concerning training and coaching in spoken English required deeper examination. Complete waiver of pre-deposit was refused because the appellant did not substantiate financial hardship with supporting material, and a substantial deposit was considered necessary for the demand within limitation. The demand raised by invoking the extended period was treated as not prima facie standing on the same footing. Waiver of the balance pre-deposit was therefore granted subject to a partial deposit, and recovery of the remaining amount was stayed until disposal of the appeal.</description>
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      <title>2015 (9) TMI 686 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=264018</link>
      <description>A stay application in a tax appeal was partly allowed where the Tribunal found that the issue concerning training and coaching in spoken English required deeper examination. Complete waiver of pre-deposit was refused because the appellant did not substantiate financial hardship with supporting material, and a substantial deposit was considered necessary for the demand within limitation. The demand raised by invoking the extended period was treated as not prima facie standing on the same footing. Waiver of the balance pre-deposit was therefore granted subject to a partial deposit, and recovery of the remaining amount was stayed until disposal of the appeal.</description>
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