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    <title>2011 (1) TMI 1442 - CESTAT BANGALORE</title>
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    <description>Denial of Notification No. 89/95 for waste products generated during manufacture of rice bran oil was challenged in a stay application. The Tribunal noted that an identical issue had already been decided by the same Bench in favour of the assessee, holding that such waste products were eligible for the notification. Relying on that prior view and the material on record, it found a prima facie case for interim protection. The waiver of pre-deposit of duty and penalty was allowed, and recovery of the disputed amounts was stayed pending disposal of the appeal.</description>
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      <description>Denial of Notification No. 89/95 for waste products generated during manufacture of rice bran oil was challenged in a stay application. The Tribunal noted that an identical issue had already been decided by the same Bench in favour of the assessee, holding that such waste products were eligible for the notification. Relying on that prior view and the material on record, it found a prima facie case for interim protection. The waiver of pre-deposit of duty and penalty was allowed, and recovery of the disputed amounts was stayed pending disposal of the appeal.</description>
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