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2003 (12) TMI 385 - CESTAT, MUMBAIExtract: .......e involved is highly contentious which cannot be decided at the stay stage. It requires to be gone into in great detail with reference to the case laws, appreciation of evidence etc. As such, we are of the opinion that we may dispense with the pre-deposit of duty and penalty and fix the appeal for regular hearing on 31-1-2004. Notice may be issued.
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