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    <title>2016 (7) TMI 1166 - CESTAT CHENNAI</title>
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    <description>Interim predeposit relief was granted pending appeal because the dispute involved arguable legal questions on rectified spirit manufactured from molasses and the applicability of the exemption notification, and a substantial amount had already been deposited and appropriated. The Tribunal treated the earlier order and the Supreme Court decision relied upon as supporting interim protection, while allowing Revenue verification as a safeguard. The effect was waiver of the balance predeposit during the appeal, with the early hearing request needing no separate adjudication.</description>
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      <description>Interim predeposit relief was granted pending appeal because the dispute involved arguable legal questions on rectified spirit manufactured from molasses and the applicability of the exemption notification, and a substantial amount had already been deposited and appropriated. The Tribunal treated the earlier order and the Supreme Court decision relied upon as supporting interim protection, while allowing Revenue verification as a safeguard. The effect was waiver of the balance predeposit during the appeal, with the early hearing request needing no separate adjudication.</description>
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