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    <description>A stay against implementation of the impugned order was sought in a matter concerning penalty under Section 78 of the Finance Act, 1994. CESTAT found no basis at that stage to grant stay against the order-in-appeal, so interim protection was declined. The Tribunal, however, directed that the matter be taken up for early final hearing, preserving the opportunity for prompt substantive consideration of the dispute.</description>
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      <description>A stay against implementation of the impugned order was sought in a matter concerning penalty under Section 78 of the Finance Act, 1994. CESTAT found no basis at that stage to grant stay against the order-in-appeal, so interim protection was declined. The Tribunal, however, directed that the matter be taken up for early final hearing, preserving the opportunity for prompt substantive consideration of the dispute.</description>
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