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    <title>2002 (1) TMI 191 - CEGAT, NEW DELHI</title>
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    <description>An ex parte stay order passed without hearing the appellants was recalled after the application showed the order had been made without consideration of the merits. On the request for waiver of pre-deposit, the claim to Modvat credit by job workers, supported by invoices in the supplier&#039;s name and Board circulars, required closer factual scrutiny; no sufficient prima facie case was shown to justify full waiver. Partial interim protection was granted instead, subject to a pre-deposit of Rs. 5 lakhs, with the balance demand stayed on compliance.</description>
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      <title>2002 (1) TMI 191 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=51209</link>
      <description>An ex parte stay order passed without hearing the appellants was recalled after the application showed the order had been made without consideration of the merits. On the request for waiver of pre-deposit, the claim to Modvat credit by job workers, supported by invoices in the supplier&#039;s name and Board circulars, required closer factual scrutiny; no sufficient prima facie case was shown to justify full waiver. Partial interim protection was granted instead, subject to a pre-deposit of Rs. 5 lakhs, with the balance demand stayed on compliance.</description>
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