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2003 (11) TMI 527 - CESTAT, NEW DELHIExtract: .......the Notification dated 23-7-1996 cannot be made applicable to the capital goods received prior to that date, appears to be correct. The applicants have, thus, made a strong prima facie case in their favour. We, therefore, stay the recovery of entire amount of duty during the pendency of the appeal, which is posted for regular hearing on 19-12-2003.
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