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    <title>2004 (6) TMI 74 - CESTAT, MUMBAI</title>
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    <description>The Tribunal directed the appellant to deposit Rs. 50 lakhs within 8 weeks, with the balance amount of duty and penalty dispensed with and recovery stayed during the proceedings. The Tribunal found that the goods in question were mixtures of essential oils used as raw material in the industry, falling under Heading 33.02. Despite the appellant&#039;s arguments on merits and limitation, the Tribunal emphasized the importance of compliance with the deposit directive, noting the lack of a strong prima facie case and financial hardship plea from the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=52899</link>
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