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    <title>2008 (11) TMI 132 - CESTAT, NEW DELHI</title>
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    <description>Pre-deposit was waived and recovery stayed pending disposal of the appeals because the disputed activities were treated as transportation and related excavation within a mining area, with loading and unloading regarded as merely incidental. Earlier Tribunal decisions cited by the appellants were considered applicable on those facts, and the demand was therefore not treated as requiring immediate recovery during the pendency of the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33051</link>
      <description>Pre-deposit was waived and recovery stayed pending disposal of the appeals because the disputed activities were treated as transportation and related excavation within a mining area, with loading and unloading regarded as merely incidental. Earlier Tribunal decisions cited by the appellants were considered applicable on those facts, and the demand was therefore not treated as requiring immediate recovery during the pendency of the appeals.</description>
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