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    <title>2007 (5) TMI 629 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal, emphasizing that once credit is reversed, there is no need to pay 10% of the value of exempted goods. The Tribunal granted a full waiver of pre-deposit and stayed recovery of the duty amount, citing financial hardship and lack of justification for the duty amount. The decision was based on settled legal precedents and specific case facts, providing a comprehensive resolution to the issues raised.</description>
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      <description>The Tribunal allowed the appeal, emphasizing that once credit is reversed, there is no need to pay 10% of the value of exempted goods. The Tribunal granted a full waiver of pre-deposit and stayed recovery of the duty amount, citing financial hardship and lack of justification for the duty amount. The decision was based on settled legal precedents and specific case facts, providing a comprehensive resolution to the issues raised.</description>
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