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    <title>2012 (1) TMI 194 - CESTAT NEW DELHI</title>
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    <description>Cement cleared for export was treated, on a prima facie basis, as falling under Sl. No. 1(C) of the relevant exemption notification rather than Sl. No. 1(A). Because an earlier Tribunal order had already taken that view and no detailed computation was produced to show any surviving differential duty liability, the Tribunal found sufficient grounds to grant stay relief. The pre-deposit condition was therefore dispensed with for the appellants at the stay stage.</description>
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      <description>Cement cleared for export was treated, on a prima facie basis, as falling under Sl. No. 1(C) of the relevant exemption notification rather than Sl. No. 1(A). Because an earlier Tribunal order had already taken that view and no detailed computation was produced to show any surviving differential duty liability, the Tribunal found sufficient grounds to grant stay relief. The pre-deposit condition was therefore dispensed with for the appellants at the stay stage.</description>
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