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    <title>2015 (10) TMI 1944 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit, staying the recovery of Central Excise duty on recovered Toluene until the appeal&#039;s disposal. The decision was based on the argument that the Toluene, a byproduct reused in a different product, should not be subject to duty, establishing a prima facie case for the waiver. Despite delays caused by the appellant&#039;s counsel&#039;s absence, the Tribunal found merit in the appellant&#039;s case and allowed the stay petition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=266670</link>
      <description>The Tribunal granted the appellant&#039;s application for waiver of pre-deposit, staying the recovery of Central Excise duty on recovered Toluene until the appeal&#039;s disposal. The decision was based on the argument that the Toluene, a byproduct reused in a different product, should not be subject to duty, establishing a prima facie case for the waiver. Despite delays caused by the appellant&#039;s counsel&#039;s absence, the Tribunal found merit in the appellant&#039;s case and allowed the stay petition.</description>
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