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    <title>2018 (3) TMI 1963 - CESTAT KOLKATA</title>
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    <description>The statutory pre-deposit requirement of 7.5% was treated as mandatory, and the Tribunal held that it could not grant a stay of the duty demand without compliance. The appellant&#039;s plea of financial hardship and reliance on an earlier period did not justify waiver in the circumstances noted. As the pre-deposit had not been made, the Tribunal dismissed both the stay application and the appeal for non-compliance with the mandatory deposit condition.</description>
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      <title>2018 (3) TMI 1963 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=302015</link>
      <description>The statutory pre-deposit requirement of 7.5% was treated as mandatory, and the Tribunal held that it could not grant a stay of the duty demand without compliance. The appellant&#039;s plea of financial hardship and reliance on an earlier period did not justify waiver in the circumstances noted. As the pre-deposit had not been made, the Tribunal dismissed both the stay application and the appeal for non-compliance with the mandatory deposit condition.</description>
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