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    <title>2003 (11) TMI 153 - CESTAT, CHENNAI</title>
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    <description>Pre-deposit was dispensed with because the Tribunal found a prima facie case that the lower authority&#039;s approach to 8 ml shampoo sachets was not sustainable in light of the packaged commodities framework, the departmental circular and the metrology clarification. The Tribunal treated the circular as referring to 10 gms and relied on an earlier similar appellate order to support reconsideration on merits. The impugned order was set aside and the matter was remanded for de novo adjudication by the Commissioner (Appeals) without insisting on any pre-deposit.</description>
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      <title>2003 (11) TMI 153 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=52366</link>
      <description>Pre-deposit was dispensed with because the Tribunal found a prima facie case that the lower authority&#039;s approach to 8 ml shampoo sachets was not sustainable in light of the packaged commodities framework, the departmental circular and the metrology clarification. The Tribunal treated the circular as referring to 10 gms and relied on an earlier similar appellate order to support reconsideration on merits. The impugned order was set aside and the matter was remanded for de novo adjudication by the Commissioner (Appeals) without insisting on any pre-deposit.</description>
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