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    <title>2015 (2) TMI 1068 - CESTAT MUMBAI</title>
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    <description>The appellant was deemed ineligible for benefits under Notification No. 08/1997-CE as they failed to sufficiently prove that goods cleared domestically were made from indigenous raw materials. The Tribunal also noted a lack of explanation regarding part duplication of demand and insufficient evidence supporting the claim of using indigenous raw materials. Despite a plea of financial hardship, the Tribunal directed the appellant to deposit a specified amount within six weeks to stay further recovery actions. Compliance with the directed deposit was emphasized to avoid additional penalties.</description>
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      <description>The appellant was deemed ineligible for benefits under Notification No. 08/1997-CE as they failed to sufficiently prove that goods cleared domestically were made from indigenous raw materials. The Tribunal also noted a lack of explanation regarding part duplication of demand and insufficient evidence supporting the claim of using indigenous raw materials. Despite a plea of financial hardship, the Tribunal directed the appellant to deposit a specified amount within six weeks to stay further recovery actions. Compliance with the directed deposit was emphasized to avoid additional penalties.</description>
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