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    <title>2003 (12) TMI 632 - CESTAT NEW DELHI</title>
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    <description>Pre-deposit was waived and recovery stayed where the duty demand rested on isolated retail price references from three outlets, while the appellant showed a much wider sales network across shops, dhabas, restaurants and cinema halls. The Tribunal treated the broader sales pattern as making the isolated instances incapable of generalisation and noted that the demand required examination at final hearing. An arguable case and financial hardship were also recorded, supporting interim relief pending disposal of the appeals.</description>
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      <description>Pre-deposit was waived and recovery stayed where the duty demand rested on isolated retail price references from three outlets, while the appellant showed a much wider sales network across shops, dhabas, restaurants and cinema halls. The Tribunal treated the broader sales pattern as making the isolated instances incapable of generalisation and noted that the demand required examination at final hearing. An arguable case and financial hardship were also recorded, supporting interim relief pending disposal of the appeals.</description>
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