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    <title>2015 (10) TMI 708 - TRIPURA HIGH COURT</title>
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    <description>The Court considered the conditional exemption not amounting to a total exemption, leading to a prima facie case for granting a stay on the pre-deposit requirement. The lack of response from the Revenue on alleged inconsistency in their stance regarding exemption was noted, emphasizing the need for a clear explanation. The Court confirmed the stay order, aligning with a previous decision by CESTAT members, highlighting the importance of uniformity in decisions. The Court stressed the principle of equality in judicial proceedings and directed the Tribunal not to insist on the deposit amount, ensuring a fair hearing and final resolution.</description>
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