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    <title>2005 (9) TMI 176 - CESTAT, CHENNAI</title>
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    <description>A strong prima facie case was found for waiver of pre-deposit and stay of recovery where the duty demand arose from use of a stenter dismantled with departmental permission and from Section 3A read with Rule 96ZQ. The Tribunal noted the subsisting High Court decision quashing the compounded levy on independent textile processors under Rule 96ZQ and held, on the materials before it, that no duty could have been demanded for the disputed period. Relief was therefore granted by way of waiver of pre-deposit and stay of recovery.</description>
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      <title>2005 (9) TMI 176 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=54667</link>
      <description>A strong prima facie case was found for waiver of pre-deposit and stay of recovery where the duty demand arose from use of a stenter dismantled with departmental permission and from Section 3A read with Rule 96ZQ. The Tribunal noted the subsisting High Court decision quashing the compounded levy on independent textile processors under Rule 96ZQ and held, on the materials before it, that no duty could have been demanded for the disputed period. Relief was therefore granted by way of waiver of pre-deposit and stay of recovery.</description>
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